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                                                                    EXHIBIT (15)




June 1, 2001


To Consumers Energy Company:

We are aware that Consumers Energy Company has incorporated by reference in this
registration statement its Form 10-Q for the quarter ended March 31, 2001, which
includes our report dated April 27, 2001 covering the unaudited interim
financial information contained therein. Pursuant to Regulation C of the
Securities Act of 1933, this 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.



Very truly yours,

/s/Arthur Andersen LLC