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                                                                    EXHIBIT (15)




December 20, 2000


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, 2000, its
Form 10-Q for the quarter ended June 30, 2000, and its Form 10-Q for the quarter
ended September 30, 2000, which include our reports dated May 4, 2000, July 28,
2000, and October 27, 2000, respectively, covering the unaudited interim
financial information contained therein. 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 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