EXHIBIT 15-1




September 17, 2002

DTE Energy Company
2000 Second Avenue
Detroit, Michigan 48226

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of DTE Energy Company and subsidiaries for the periods ended March
31, 2002 and 2001, and June 30, 2002 and 2001, as indicated in our reports dated
April 23, 2002, and July 30, 2002, respectively; because we did not perform an
audit, we expressed no opinion on that information.

We are aware that our reports referred to above, which were included in your
Quarterly Reports on Form 10-Q for the quarters ended March 31, 2002, and June
30, 2002, are being incorporated by reference into this Registration Statement.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the Securities Act of 1933, are not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.


/s/ Deloitte & Touche LLP

Detroit, Michigan