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. 33-29681, No. 33-47629, No. 33-57719, No.
33-57719-01, No. 33-64044, No. 33-60007, No. 33-61595, No. 33-62573 and
No. 33-01261 its Form 10-Q for the quarter ended June 30, 1996, which
includes our report dated August 9, 1996 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,
  August 9, 1996.