1
                                                            Exhibit (15)

                       [ARTHUR ANDERSEN LLP LETTERHEAD]



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, 1998, which includes our report dated May 11, 1998, 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 report
prepared or certified by our Firm within the meaning of Sections 7 and 11 of the
Act.



                                  /s/ ARTHUR ANDERSEN LLP

Detroit, Michigan,                
July 27, 1998.