ARTHUR ANDERSEN LLP 
 
                                                          Exhibit (15) 








To Consumers Energy Corporation:

We are aware that Consumers Energy Corporation has incorporated by
reference in its Registration Statements No. 333-32847 and No. 333-32847-
01 its Form 10-Q for the quarter ended June 30, 1997, which includes our
report dated August 11, 1997 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 11, 1997.