Exhibit 99.4

August 4, 2005

DTE Energy Company
Detroit, Michigan

We have made a review, in accordance with the standards of the Public Company Accounting Oversight Board (United States), of the unaudited interim financial information of DTE Energy Company and subsidiaries for the periods ended March 31, 2005 and 2004, as indicated in our report dated May 10, 2005 (August 4, 2005 as to Note 11); because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in this Current Report on Form 8-K for the quarter ended March 31, 2005, is incorporated by reference in the following Registration Statements:

Form Registration Number

Form S-3
Form S-3
Form S-3
Form S-3
Form S-4
Form S-8
Form S-8
Form S-8
Form S-8
Form S-8 333-99955
333-109591
333-74338
333-113300
333-89175
333-61992
333-62192
333-00023
333-47247
333-109623

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statements 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.

/S/ DELOITTE & TOUCHE LLP

Detroit, Michigan

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