CONSUMERS ENERGY COMPANY
One Energy Plaza
Jackson, Michigan 49201
CONSUMERS 2023 SECURITIZATION FUNDING LLC
c/o Consumers Energy Company
One Energy Plaza
Jackson, Michigan 49201
November 15, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Arthur Sandel and Jason Weidberg
| Re: | Consumers Energy Company Consumers 2023 Securitization Funding LLC Registration Statement on Form SF-1, as amended by Amendment No. 1 to Registration Statement on Form SF-1 File Nos. 333-274648 and 333-274648-01 |
Dear Mr. Sandel and Mr. Weidberg:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Consumers Energy Company and Consumers 2023 Securitization Funding LLC hereby request that the effective date of the Registration Statement referred to above be accelerated so that the same will become effective on November 17, 2023 at 9:00 a.m. Eastern time, or as soon as practicable thereafter.
Please call or email David S. Baxter of Pillsbury Winthrop Shaw Pittman LLP at (212) 858-1222 or david.baxter@pillsburylaw.com as soon as the Registration Statement has been declared effective.
Very truly yours,
| Consumers Energy Company | Consumers 2023 Securitization Funding LLC | |||||
| By: Consumers Energy Company, its sole member | ||||||
| By: | /s/ Reiji P. Hayes | By: | /s/ Rejji P. Hayes | |||
| Name: | Rejji P. Hayes | Name: | Rejji P. Hayes | |||
| Title: | Executive Vice President and Chief Financial Officer | Title: | Executive Vice President and Chief Financial Officer | |||
CC: David S. Baxter, Pillsbury Winthrop Shaw Pittman LLP
