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                                                                   EXHIBIT (15A)





To CMS Energy Corporation:

         We are aware that CMS Energy Corporation 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. In June 1998, CMS Energy
Corporation changed its method of accounting for its investments in oil and gas
properties from the full cost method of accounting to the successful efforts
method of accounting. The interim financial information contained therein has
not been restated to reflect the change in accounting. However, CMS Energy
Corporation's Form 8-K dated July 30, 1998 contains certain restated financial
information for the quarter ended March 31, 1998 such information has not been
subject to audit or review procedures. Pursuant to this change in accounting,
our report contained therein has not been modified to reflect this change in
accounting. 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,
      December 9, 1998.