JACOBSON STORES INC
10-Q, EX-15, 2000-06-13
DEPARTMENT STORES
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                                                                    EXHIBIT 15
                               ARTHUR ANDERSEN LLP





To Jacobson Stores Inc.:

We are aware that Jacobson Stores Inc. has incorporated by reference in its Form
S-8 Registration Statements File Nos. 033-53469, 333-31989 and 333-59031 and
Form S-2 File No. 33-10532 its Form 10-Q for the quarter ended April 29, 2000,
which includes our report dated May 12, 2000, covering the unaudited interim
condensed consolidated 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
                                         ---------------------------
                                         ARTHUR ANDERSEN LLP

Detroit, Michigan
June 12, 2000













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