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EXHIBIT (15)(b)
July 28, 2000
Consumers Energy Company:
We are aware that Consumers Energy Company has incorporated by reference in its
Registration Statements No. 333-89363 its Form 10-Q for the quarter ended June
30, 2000, which includes our report dated July 28, 2000 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
