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                                                                   EXHIBIT (15) 


                               ARTHUR ANDERSEN LLP









To CMS Energy Corporation:

We are aware that CMS Energy  Corporation  has  incorporated by reference in its
Registration  Statements No. 33-29681, No. 33-47629, No. 33-60007, No. 33-61595,
No. 33-60795, No. 33-62573,  No. 333-32229,  No. 333-63229,  No. 333-68937,  No.
333-75805 and No.  333-76347 its Form 10-Q for the quarter ended March 31, 1998,
which  includes our report dated May 11, 1999  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.



                                                        /s/  Arthur Andersen LLP


Detroit, Michigan,
     May 11, 1999.