EXHIBIT 15-12


May 14, 2003

DTE Energy Company
Detroit, Michigan

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, 2003 and 2002, as indicated in our report dated May 2, 2003; because we did
not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 2003, is
incorporated by reference in the following Registration Statements:



                    FORM                         REGISTRATION NUMBER
                                              
                    Form S-3                     333-99955
                    Form S-4                     33-57545
                    Form S-4                     333-89175
                    Form S-8                     333-61992
                    Form S-8                     333-62192
                    Form S-8                     333-00023
                    Form S-8                     333-47247



We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statements 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.




Detroit, Michigan