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                                 EXHIBIT (15)(a)


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                                                                 Exhibit (15)(a)





April 27, 2001


CMS Energy Corporation:

We are aware that CMS Energy Corporation has incorporated by reference in its
Registration Statements No. 33-55805, No. 33-60007, No. 333-27849, No.
333-32229, No. 333-37241, No. 333-45556, No. 333-47464, No. 333-51932, No.
333-52560, No. 333-58686, and No. 333-76347 in its Form 10-Q for the quarter
ended March 31, 2001, which includes our report dated April 27, 2001 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.


Very truly yours,


/s/ Arthur Andersen LLP