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. 333-48899, No. 333-60795 and
No. 333-63229 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.