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. 333-32229, No. 333-34087 and No. 333-48899 its
Form 10-Q for the quarter ended March 31, 1998, which includes our report
dated May 11, 1998 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,
     May 11, 1998.