EXHIBIT 15.1

November 29, 2001

DTE Energy Company
2000 Second Ave.
Detroit, Michigan 48226

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of DTE Energy Company for the periods ended March 31, 2001 and 2000,
June 30, 2001 and 2000, and September 30, 2001 and 2000, as indicated in our
reports dated May 11, 2001, August 14, 2001 and November 13, 2001, respectively;
because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our reports referred to above, which were included in your
Quarterly Reports on Form 10-Q for the quarters ended March 31, 2001, June 30,
2001, and September 30, 2001, are being incorporated by reference in this
Registration Statement.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the Securities Act of 1933, are not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.




Detroit, Michigan