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.
  333-58943 and No. 333-59953 its Form 10-Q for the quarter
  ended June 30, 1998, which includes our report dated August
  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,
       August 11, 1998.