ARTHUR ANDERSEN LLP Exhibit (15) To Consumers Energy Company: We are aware that Consumers Energy Company has incorporated by reference in its Registration Statements No. 333-63969 and No. 333-64323 its Form 10-Q for the quarter ended September 30, 1998, which includes our report dated November 10, 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, November 10, 1998.