EXHIBIT 99.2

Audit Committee of the Board of Directors
CMS Energy Corporation
Fairlane Plaza South, Suite 1100
330 Town Center Drive
Dearborn, Michigan 48126

June 10, 2002


We have been informed that CMS Energy Corporation has formed a special committee
of the Board of Directors to study the circumstances involving the disclosed
"round-trip" trades. At this time, there remains uncertainty regarding: (a) when
the special committee will complete its work; (b) what the results of that work
will be; and (c) whether the special committee's work will have a related impact
on previously issued financial statements.

We are writing to inform you that, as a result of these circumstances, our
auditor reports related to the consolidated financial statements of CMS Energy
Corporation as of and for the years ending December 31, 2000 and 2001 cannot be
relied upon. This letter does not relate to our separate auditor reports dated
March 22, 2002 and February 15, 2002 for Consumers Energy Company and Panhandle
Eastern Pipe Line Company, respectively, for the years ending December 31, 2000
and 2001. Subject to any discussions you may have with the Securities and
Exchange Commission regarding this matter, CMS Energy Corporation should make
appropriate disclosure to those who may rely on such reports.

In addition, given the current situation at Andersen and the uncertain timing of
when the special committee will complete its work, please be advised that
Andersen will be unable to issue an opinion on the proposed restated financial
statements as of and for the years ending December 31, 2000 and 2001.


Very truly yours,

/s/ Arthur Andersen LLP



cc:  Preston D. Hopper