<SEC-DOCUMENT>0001104659-14-045156.txt : 20140804
<SEC-HEADER>0001104659-14-045156.hdr.sgml : 20140804
<ACCEPTANCE-DATETIME>20140610172919
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-14-045156
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140610

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONSUMERS ENERGY CO
		CENTRAL INDEX KEY:			0000201533
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				380442310
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201
		BUSINESS PHONE:		5177881612

	MAIL ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONSUMERS POWER CO
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Consumers 2014 Securitization Funding LLC
		CENTRAL INDEX KEY:			0001606104
		IRS NUMBER:				465038143
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201
		BUSINESS PHONE:		517-788-1030

	MAIL ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>


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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman"><img width="201" height="53" src="g99893bgi001.jpg"></font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">General Offices:</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">LEGAL DEPARTMENT</font></p>    </td>
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<p style="margin:0in 0in .0001pt .35in;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>   </tr>
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<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.0%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">One Energy Plaza</font></p>    </td>
<td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Tel:</font></p>    </td>
<td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.66%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">(517) 788-0550</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">JAMES E BRUNNER</font><font size="1" style="font-size:8.0pt;"> </font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">David E Barth</font><font size="1" style="font-size:8.0pt;"> </font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">A CMS Energy Company</font></p>    </td>
<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.0%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Jackson, MI 49201</font></p>    </td>
<td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Fax:</font></p>    </td>
<td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.66%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">(517) 788-0768</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Senior Vice President</font><font size="1" style="font-size:8.0pt;"> </font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">H Richard Chambers</font><font size="1" style="font-size:8.0pt;"> </font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.0%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.42%;">
<p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.66%;">
<p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">and General Counsel</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Neil R Fellows</font></p>    </td>   </tr>
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<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.0%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">*Washington Office:</font></p>    </td>
<td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.66%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Gary L Kelterborn</font><font size="1" style="font-size:8.0pt;">  </font></p>    </td>   </tr>
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<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.42%;">
<p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.0%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">1730 Rhode Island Ave. N.W.</font></p>    </td>
<td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Tel:</font></p>    </td>
<td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.66%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">(202) 778-3340</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">JON R ROBINSON</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Deborah Ann Kile</font></p>    </td>   </tr>
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<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.0%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Suite&nbsp;1007</font></p>    </td>
<td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.66%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Vice President and</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Kathrine M Lorenz</font><font size="1" style="font-size:8.0pt;">  </font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.0%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Washington, DC 20036</font></p>    </td>
<td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Fax:</font></p>    </td>
<td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.66%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">(202) 778-3355</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Deputy General Counsel</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Eric V Luoma</font><font size="1" style="font-size:8.0pt;">  </font></p>    </td>   </tr>
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<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.0%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.66%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Utility Law and</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Raymond E McQuillan</font><font size="1" style="font-size:8.0pt;">  </font></p>    </td>   </tr>
<tr>
<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.42%;">
<p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="40%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:40.08%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Writer&#146;s Direct Dial Number: (517)   788-0305</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Regulation</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Rhonda M Morris</font></p>    </td>   </tr>
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<td width="22%" valign="top" style="padding:0in 0in 0in 0in;width:22.42%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="40%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:40.08%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Writer&#146;s E-mail Address: sjruckman@cmsenergy.com</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Deborah A Moss*</font></p>    </td>   </tr>
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<td width="62%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:62.5%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">CATHERINE M REYNOLDS</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Mir&#269;e Michael Nestor</font><font size="1" style="font-size:8.0pt;">  </font></p>    </td>   </tr>
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<td width="62%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:62.5%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Vice President, Deputy</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Robert M Neustifter</font><font size="1" style="font-size:8.0pt;">  </font></p>    </td>   </tr>
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<td width="62%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:62.5%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">General Counsel</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Jeffrey D. Pintar</font><font size="1" style="font-size:8.0pt;">  </font></p>    </td>   </tr>
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<td width="62%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:62.5%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">&amp; Corporate Secretary</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Vincent P Provenzano</font><font size="1" style="font-size:8.0pt;"> </font></p>    </td>   </tr>
<tr>
<td width="62%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:62.5%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="19%" valign="top" style="padding:0in 0in 0in 0in;width:19.76%;">
<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="17%" valign="top" style="padding:0in 0in 0in 0in;width:17.76%;">
<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">John C Shea</font><font size="1" style="font-size:8.0pt;">  </font></p>    </td>   </tr>
<tr>
<td width="62%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:62.5%;">
<p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Shelley J Ruckman</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Scott J Sinkwitts</font><font size="1" style="font-size:8.0pt;">  </font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Kimberly C Wilson</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Charlotte A Walls</font><font size="1" style="font-size:8.0pt;"> Attorney</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Michael G Wilson</font></p>    </td>
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<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Assistant General</font></p>    </td>
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<p style="margin:0in 0in .0001pt 20.0pt;text-indent:-10.0pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Counsel</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>   </tr>  </table>
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<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June&nbsp;10, 2014</font></p>
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<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">VIA EDGAR AND ELECTRONIC MAIL</font></u></b></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;Arthur C. Sandel<br> Ms.&nbsp;Kayla Florio<br> Division of Corporation Finance<br> United States Securities and Exchange Commission<br> 100 F Street N.E.<br> Washington, D.C. 20549</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Re:</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">Consumers Energy Company<br> Consumers 2014 Securitization Funding LLC<br> Registration Statement on Form&nbsp;S-3<br> Filed May&nbsp;2, 2014<br> File Nos. 333-195654 and 333-195654-01</font></b></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Mr.&nbsp;Sandel and Ms.&nbsp;Florio:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This letter is being submitted in response to the comments given by the staff (the <b>&#147;Staff&#148;</b>) of the Division of Corporation Finance of the United States Securities and Exchange Commission (the <b>&#147;Commission&#148;</b>) set forth in your letter dated May&nbsp;27, 2014 to John G. Russell, President and Chief Executive Officer of Consumers Energy Company (the <b>&#147;Company&#148;</b>), with respect to the above-referenced registration statement (the <b>&#147;Registration Statement&#148;</b>) relating to the proposed issuance of Senior Secured Securitization Bonds, Series&nbsp;2014A (the <b>&#147;2014 Bonds&#148;</b>) by Consumers 2014 Securitization Funding LLC (the <b>&#147;issuing entity&#148;</b>).&#160; On behalf of the Company and the issuing entity,&nbsp;I am authorized to provide the responses contained in this letter.</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Where indicated below, requested changes have been included in Amendment No.&nbsp;1 to the Registration Statement (<b>&#147;Amendment No.&nbsp;1&#148;</b>), which is being filed simultaneously with this response.&#160; A courtesy copy of the marked version of Amendment No.&nbsp;1 is also being delivered to your attention.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">www.consumersenergy.com</font></p>
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<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">For your convenience, set forth below is each comment from your letter in bold typeface, followed by the response.&#160; Defined terms used and not otherwise defined herein shall have the meanings set forth in the prospectus supplement and prospectus contained in Amendment No.&nbsp;1.</font></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Registration Statement on Form&nbsp;S-3</font></u></b></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">General</font></u></b></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">Please note that our comments to either the prospectus or the prospectus supplement should be applied universally, if applicable. Accordingly, if comments issued for one document apply to the other, make conforming revisions as appropriate. Please confirm to us in your response that you will comply with this instruction and indicate in your response the page&nbsp;numbers of where related revisions are made in the prospectus and prospectus supplement, as applicable.</font></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We hereby confirm that we will comply with this instruction and have indicated in this response letter the page&nbsp;numbers of where related revisions are made in the prospectus and prospectus supplement, as applicable.</font></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">We note your disclosure on page&nbsp;S-8 of the prospectus supplement and page&nbsp;42 of the prospectus regarding your other affiliated issuing entities. Please confirm that the depositor or any issuing entity previously established, directly or indirectly, by the depositor or any affiliate of the depositor has been current and timely with Exchange Act reporting during the last twelve months with respect to asset-backed securities involving the same asset class. Please refer to General Instruction I.A.4 to Form&nbsp;S-3. Also, please provide us with the CIK code for any affiliate of the depositor that has offered a class of asset-backed securities involving the same asset class as this offering.</font></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We hereby confirm that the depositor and each issuing entity previously established, directly or indirectly, by the depositor or any affiliate of the depositor have been current and timely with applicable Exchange Act reporting during the last twelve months with respect to asset-backed securities involving the same asset class.&#160; The only affiliate of the depositor that has previously offered a class of asset-backed securities involving the same asset class as this offering is Consumers Funding LLC, whose CIK code is 0001126128.&#160; Consumers Funding LLC, which filed a Form&nbsp;15 on March&nbsp;10, 2006, is not currently subject to reporting obligations under the Exchange Act.</font></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">3.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">Please confirm that the offered securities will be investment grade securities as defined in General Instruction I.B.2 to Form&nbsp;S-3. See General Instruction I.B.5(a)(i)&nbsp;to Form&nbsp;S-3.</font></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We hereby confirm that the offered securities will be investment grade securities as defined in General Instruction I.B.2 to Form&nbsp;S-3.</font></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Prospectus Supplement</font></u></b></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Cover Page</font></u></b></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">4.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">We note on page&nbsp;S-23 that the underwriter may engage in overallotment transactions. Please include disclosure of this option on the cover page&nbsp;of the prospectus supplement pursuant to Item 501(b)(2)&nbsp;of Regulation S-K.</font></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We believe that the overallotment transactions described on page&nbsp;S-23 of the prospectus supplement differ from the type of &#147;over-allotment option&#148; described in Item 501(b)(2)&nbsp;of Regulation S-K.&#160; We understand the &#147;over-allotment option&#148; described in Item 501(b)(2)&nbsp;of Regulation S-K, often referred to as a &#147;green shoe&#148;, to commonly involve the issuer providing the underwriters the option to purchase additional securities in connection with the offering to cover over-allotments.&#160; In this offering, however, neither the Company nor the issuing entity is providing any underwriter with the option to purchase additional securities in connection with the offering.&#160; Rather, the overallotment transactions described on page&nbsp;S-23 of the prospectus supplement involve sales by the underwriting syndicate in excess of the offering size, but that the underwriting syndicate will be required to cover by purchasing the securities in the open market after the distribution of the securities has been completed, often referred to as &#147;short sales&#148;.&#160; We believe these sorts of overallotment transactions described on page&nbsp;S-23 of the prospectus supplement are commonly disclosed in securities offerings of this type, but not disclosed on the cover page&nbsp;for this reason.&#160; See. e.g., Senior Secured Consumer Rate Relief Bonds of Appalachian Consumer Rate Relief Funding LLC (File No.&nbsp;333-191392-01); Senior Secured Phase-In-Recovery Bonds of Ohio Phase-In-Recovery Funding LLC (File No.&nbsp;333-188745-01); 2012 Senior Secured Transition Bonds of CenterPoint Energy Transition Bond Company IV, LLC (File No.&nbsp;333-177662-01); Senior Secured Transition Bonds of Entergy Texas Restoration Funding, LLC (File No.&nbsp;333-161911-01).</font></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Summary of Terms, page&nbsp;S-2</font></u></b></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">5.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">We note your disclosure on page&nbsp;S-4 and elsewhere in the registration statement that neither the securitization property nor the other collateral securing the bonds is or will be a pool of assets. It is not clear to us how this statement is consistent with the definition of asset-backed security under Item 1101(c)(1)&nbsp;of Regulation AB. Please revise as appropriate.</font></b></p>
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<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The intention of the disclosure on page&nbsp;S-4 and elsewhere in the Registration Statement was to denote that neither the securitization property nor the other collateral securing the 2014 Bonds is or will be a <u>static</u> pool of assets within the meaning of Item 1105 of Regulation AB.&#160; The disclosure regarding a <u>static</u> pool was stated on page&nbsp;21 of the prospectus but, as the Staff has noted, was not made clear in other parts of the Registration Statement.&#160; The Registration Statement has been revised in response to the Staff&#146;s comment to change the phrase &#147;pool of assets&#148; to &#147;static pool of assets&#148; in Amendment No.&nbsp;1 on pages&nbsp;S-5 and S-11 of the prospectus supplement and page&nbsp;6 of the prospectus.</font></p>
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<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Given the structural attributes of this transaction, we believe that the static pool information generally called for by Item 1105 of Regulation AB is not applicable.&#160; The</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">securitization property securing the 2014 Bonds is not a static pool of assets, but rather consists of the ongoing right of the issuing entity to impose, collect and receive a nonbypassable consumption-based securitization charge from covered electric customers.&#160; This right will continue until such time as the 2014 Bonds are paid in full, and the securitization charges will be adjusted at least annually to correct any overcollections or undercollections of the preceding 12 months and to ensure the expected recovery during the succeeding annual period of amounts required for the timely payment of debt service and other required amounts and charges in connection with the 2014 Bonds, all of which may be derived from changes in covered electric customers&#146; electricity consumption as well as covered electric customer delinquencies and defaults.&#160; To the extent that covered electric customers&#146; electricity consumption decreases, or covered electric customers&#146; delinquencies and defaults increase, over time, any resulting shortfalls in collections will be reallocated among the Company&#146;s covered electric customers by increasing the securitization charge to correct for such shortfalls and to ensure timely repayment of the 2014 Bonds.&#160; If covered electric customers&#146; electricity consumption increases, or covered electric customers&#146; delinquencies or defaults decrease, over time, and the securitization charge collections are received faster than expected, the holders of the 2014 Bonds do not have any prepayment risk because any excess funds will be held in the excess funds subaccount and taken into account in the next true-up adjustment of the securitization charge.&#160; The historical information that is material to investors includes all of the components relating to the calculation of the securitization charge and the true-up adjustment, each of which is disclosed in the prospectus: electric energy consumption, weather-adjusted forecast variance, loss experience, days sales outstanding and delinquencies.&#160; See Amendment No.&nbsp;1 at pages&nbsp;33-37 of the prospectus.&#160; Our analysis comports with existing practices, since the Staff in the past has not required static pool information for similar issuers, such as: Senior Secured Consumer Rate Relief Bonds of Appalachian Consumer Rate Relief Funding LLC (File No.&nbsp;333-191392-01); Senior Secured Phase-In-Recovery Bonds of Ohio Phase-In-Recovery Funding LLC (File No.&nbsp;333-188745-01); 2012 Senior Secured Transition Bonds of CenterPoint Energy Transition Bond Company IV, LLC (File No.&nbsp;333-177662-01); Senior Secured Transition Bonds of Entergy Texas Restoration Funding, LLC (File No.&nbsp;333-161911-01).&#160; Moreover, the Commission has proposed to specifically exclude certain asset-backed securities, including securities similar to the 2014 Bonds, from the requirement to provide asset-level data.&nbsp; See Sections III.A.1.b.iv.,&nbsp;III.A.2.b., X.B.7., XI.B.2. and XI.C.2. of Commission Release No.&nbsp;33-9117.&nbsp; See also footnote 20 of Commission Release No.&nbsp;33-9150 and footnote 125 of Commission Release No.&nbsp;33-9244.</font></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Prospectus</font></u></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Prospectus Summary, page&nbsp;2</font></u></b></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">The Collateral, page&nbsp;5</font></u></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">6.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">We note that, in addition to the securitization property, various types of collateral will also secure the bonds, including &#147;instruments, investment property or other assets.&#148; Please confirm whether any of the underlying collateral will consist of securities for purposes of Rule&nbsp;190 under the Securities Act.</font></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We hereby confirm that none of the underlying collateral will consist of securities for purposes of Rule&nbsp;190 under the Securities Act.&#160; The only types of collateral other than the</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">securitization property consist of contract rights under various basic documents and the collection account that will hold the capital contribution from the Company and securitization charges periodically remitted by the servicer, pending allocation as described under &#147;How Funds in the Collection Account Will Be Allocated&#148; starting on page&nbsp;S-20 of the prospectus supplement.&#160; The funds in the collection account and related subaccounts may be invested in eligible investments as described in the Registration Statement.</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">The Servicing Agreement, page&nbsp;74</font></u></b></p>
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<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Remittances to Collection Account, page&nbsp;76</font></u></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">7.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">It is not clear how the payments on the Series&nbsp;2001-1 securitization bonds described at the end of this section relate to the remittance of securitization charges to the collection account for the Series&nbsp;2014A securitization. Will securitization charges for the Series&nbsp;2001-1 securitization be commingled with securitization charges for the Series&nbsp;2014A securitization in a single collection account? Will securitization charge collections for the Series&nbsp;2014A securitization be used to make payments related to the Series&nbsp;2001-1 securitization bonds? With a view towards disclosure, please explain the connection, or revise the disclosure as appropriate. Refer to Item 1108(c)(2)&nbsp;of Regulation AB.</font></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securitization charges for the 2001-1 securitization bonds will be commingled with securitization charges for the 2014 Bonds (along with other funds) in a single account prior to distribution of the securitization charges for the 2014 Bonds to the collection account for the 2014 Bonds.&#160; As described in the first paragraph of this section on page&nbsp;76 of the prospectus as well as on page&nbsp;15 of the prospectus under &#147;Risk Factors&#151;Risks Associated with Potential Bankruptcy Proceedings of the Seller or the Servicer&#151;The servicer will commingle the securitization charges with other revenues it collects, which might obstruct access to the securitization charges in case of the servicer&#146;s bankruptcy and reduce the value of your investment in the securitization bonds&#148;, the servicer will be required to remit collections to the trustee for the 2014 Bonds (for deposit into the collection account for the 2014 Bonds) within two business days of receipt by the servicer, and, until such securitization charges are remitted to the collection account for the 2014 Bonds, the servicer will not segregate the securitization charges for the 2014 Bonds from amounts relating to the 2001-1 securitization bonds.&#160; However, securitization charge collections for the 2014 Bonds will not be used to make payments related to the 2001-1 securitization bonds, or vice versa.&#160; There are separate collection accounts for the 2014 Bonds and the 2001-1 securitization bonds.&#160; As described under &#147;Relationship to the 2001-1 Securitization Bonds&#148; on page&nbsp;42 of the prospectus, although Consumers Energy is the servicer with respect to the 2001-1 securitization bonds and will be the initial servicer with respect to the 2014 Bonds, the issuing entity is a separate legal entity from the 2001-1 securitization bond issuer, and the 2014 Bonds will be payable from collateral that is separate from that securing the 2001-1 securitization bonds.&#160; The 2001-1 securitization bond issuer will have no obligations under the 2014 Bonds, and the issuing entity will have no obligations under the 2001-1 securitization bonds.</font></p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5<a name="PB_5_045736_3020"></a></font></p>
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<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We have added the following to the end of the third paragraph under &#147;Remittances to Collection Account&#148; on page&nbsp;76 of the prospectus to augment the disclosure in this section of the prospectus:</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As described in the first paragraph above, the servicer will not segregate the securitization charges from amounts relating to the 2001-1 securitization bonds. The securitization charges will be segregated only when the servicer remits them to the trustee. Although Consumers Energy is the servicer with respect to the 2001-1 securitization bonds and will be the initial servicer with respect to the securitization bonds, as more fully described under &#147;The Depositor, Seller,&nbsp;Initial Servicer and Sponsor&#148;, we are a separate legal entity from the 2001-1 securitization bond issuer, and the securitization bonds described in this prospectus and the prospectus supplement will be payable from collateral that is separate from that securing the 2001-1 securitization bonds. The 2001-1 securitization bond issuer will have no obligations under our securitization bonds, and we will have no obligations under the 2001-1 securitization bonds. Please read &#147;Act 142&#151;Electric Utilities May&nbsp;Securitize Qualified Costs&#148;, &#147;Consumers Energy&#146;s Financing Order&#148; and &#147;Security for the Securitization Bonds&#148;.</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Where You Can Find More Information, page&nbsp;93</font></u></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">8.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">We note your disclosure that the issuing entity or sponsor will file with the Commission all of the periodic reports required to be filed under the Exchange Act and the rules, regulations or orders of the Commission thereunder. Please revise to include reference to the filing of current reports on Form&nbsp;8-K.</font></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Registration Statement has been revised in response to the Staff&#146;s comment.&#160; In Amendment No.&nbsp;1, the phrase &#147;periodic filings&#148; on page&nbsp;26 of the prospectus has been changed to &#147;periodic or current filings&#148;, and the phrase &#147;periodic reports&#148; that appears twice on each of pages&nbsp;37 and 93 of the prospectus has been changed to &#147;periodic and current reports&#148;.</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Part&nbsp;II &#151; Information Not Required in Prospectus</font></u></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 16.&#160; Exhibits and Financial Statements, page&nbsp;II-2</font></u></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">9.</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">Please file your exhibits with your next amendment. Please also remove the reference to Item 601(b)(1)&nbsp;of Regulation S-K in your footnote. Lastly, please confirm that all finalized agreements will be filed simultaneously with or prior to the final prospectus, including unqualified legal and tax opinions. Refer to Item 1100(f)&nbsp;of Regulation AB and Instruction 1 to Item 601 of Regulation S-K.</font></b></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Drafts of the exhibits that had not been filed with the initial filing of the Registration Statement were filed concurrently with Amendment No.&nbsp;1.&#160; The references to Item 601(b)(1)&nbsp;of Regulation S-K have been removed per your request.&#160; We hereby confirm that finalized forms of all agreements will be filed simultaneously with or prior to the final prospectus and that unqualified legal and tax opinions will be filed prior to the takedown of the 2014 Bonds.</font></p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6<a name="PB_6_045743_7748"></a></font></p>
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<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Registrants acknowledge that: (i)&nbsp;they are responsible for the adequacy and accuracy of the disclosure in the filing; (ii)&nbsp;staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and (iii)&nbsp;the Registrants may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font></p>
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<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Thank you for your consideration.&#160; If you have any questions concerning the above responses, please do not hesitate to contact David S. Baxter at Pillsbury Winthrop Shaw Pittman LLP at (212) 858-1222 or me at (517) 788-0305.</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Sincerely,</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/   Shelley J. Ruckman</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Shelley J. Ruckman</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt 3.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">David S. Baxter</font></p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7<a name="PB_7_045805_141"></a></font></p>
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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
