EXHIBIT (15)(a)

  
                                          Exhibit (15)(a)







To CMS Energy Corporation:

We are aware that CMS Energy Corporation has incorporated by reference in
its Registration Statements No. 33-9732, No. 33-29681, No. 33-47629,
No. 33-64044 and No. 33-51877 its Form 10-Q for the quarter ended June 30,
1994, which includes our report dated August 8, 1994 covering the
unaudited interim financial information contained therein.  Pursuant to
Regulation C of the Securities Act of 1933, that report is not considered
a part of the registration statement prepared or certified by our firm or
a report prepared or certified by our firm within the meaning of Sections
7 and 11 of the Act.


                                    Arthur Andersen & Co.


Detroit, Michigan,
     August 8, 1994.