EXHIBIT 16.1

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Avenue
Washington, DC 20549



June 10, 2002

Dear Sir/Madam:

We have read the statements made in paragraphs one, four, five, six, seven and
eight of Item 4 included in the Form 8-K dated June 10, 2002 of CMS Energy
Corporation, Consumers Energy Company and Panhandle Eastern Pipe Line Company to
be filed with the Securities and Exchange Commission and are in agreement with
the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP



cc:  Preston D. Hopper, CMS Energy Corporation