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. 33-60007, No.
33-61595, No. 33-62573, No. 333-27849, No. 333-32229, No. 333-34087 and
No. 333-37241 its Form 10-Q for the quarter ended September 30, 1997,
which includes our report dated November 10, 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,
     November 10, 1997.