JACOBSON STORES INC
10-Q, EX-15, 2000-12-08
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 October 28, 2000,
which includes our report dated November 13, 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
December 8, 2000





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