EX-15.(B) 5 k69554ex15-b.txt LETTER OF INDEPENDENT PUBLIC ACCOUNTANT EXHIBIT (15)(b) [ANDERSEN LOGO] Exhibit (15)(b) ARTHUR ANDERSEN LLP Suite 2700 500 Woodward Avenue Detroit MI 48226-3424 April 30, 2002 Tel 313 596 9000 Fax 313 596 9055 www.andersen.com Consumers Energy Company: We are aware that Consumers Energy Company has incorporated by reference in its Registration Statement No. 333-73922 its Form 10-Q for the quarter ended March 31, 2002, which includes our report dated April 30, 2002 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, [ARTHUR ANDERSEN LLP SIGNATURE]