ARTHUR ANDERSEN LLP
 
                                              Exhibit (15)









To CMS Energy Corporation:

We are aware that CMS Energy Corporation has incorporated by reference in
its Registration Statements No. 33-51877, No. 33-55805, No. 33-29681, No.
33-47629, No. 33-57719, No. 33-57719-01, No. 33-64044, No. 33-60007 and
No. 33-62573 its Form 10-Q for the quarter ended September 30, 1995, which
includes our report dated November 9, 1995 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 LLP      



Detroit, Michigan,
    November 9, 1995