1

                                                                    Exhibit (15)
                              ARTHUR ANDERSEN LLP



To Consumers Power Company:

         We are aware that Consumers Power Company has incorporated by
reference in this registration statement its Form 10-Q for the quarter ended
March 31, 1995 and its Form 10-Q for the quarter ended June 30, 1995, which
includes our report dated May 8, 1995 and August 9, 1995, respectively, 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 2, 1995