EXHIBIT 15.1


June 16, 2005

Michigan Consolidated Gas Company
Detroit, Michigan

We have made a review, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), of the unaudited interim financial
information of Michigan Consolidated Gas Company and subsidiaries for the
three-month periods ended March 31, 2005 and 2004, and have issued our report
dated May 10, 2005. As indicated is such report, because we did not perform an
audit, we expressed no opinion on that information.

We are aware that our report referred to above, which was included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 2005, is
incorporated by reference in this Registration Statement.

We are also aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.




Detroit, Michigan