<SEC-DOCUMENT>0001104659-14-048342.txt : 20140804
<SEC-HEADER>0001104659-14-048342.hdr.sgml : 20140804
<ACCEPTANCE-DATETIME>20140625165024
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-14-048342
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140625

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>


<html>
<head>

  </head>
<body lang="EN-US">
<div style="font-family:Times New Roman;">
<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="183" height="61" src="g99894bci001.jpg"></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;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">A CMS Energy Company</font></i></p>
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
<div align="right">
<table border="0" cellspacing="0" cellpadding="0" width="91%" style="border-collapse:collapse;margin-left:47.7pt;width:91.16%;">
<tr>
<td width="28%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:28.54%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">General Offices:</font></p>    </td>
<td width="24%" valign="bottom" style="padding:0in 0in 0in 0in;width:24.24%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">LEGAL DEPARTMENT</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>   </tr>
<tr>
<td width="28%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:28.54%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">One Energy Plaza</font></p>    </td>
<td width="24%" valign="top" style="padding:0in 0in 0in 0in;width:24.24%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Tel: (517) 788-0550</font></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">CATHERINE M REYNOLDS</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ashley L Bancroft</font></p>    </td>   </tr>
<tr>
<td width="28%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:28.54%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Jackson, MI 49201</font></p>    </td>
<td width="24%" valign="top" style="padding:0in 0in 0in 0in;width:24.24%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Fax: (517) 788-0768</font></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Vice President</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">David E Barth</font></p>    </td>   </tr>
<tr>
<td width="28%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:28.54%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" valign="bottom" style="padding:0in 0in 0in 0in;width:24.24%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">and General Counsel</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Robert W Beach</font></p>    </td>   </tr>
<tr>
<td width="28%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:28.54%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*Washington Office:</font></p>    </td>
<td width="24%" valign="bottom" style="padding:0in 0in 0in 0in;width:24.24%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Kelly M Hall</font></p>    </td>   </tr>
<tr>
<td width="28%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:28.54%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1730 Rhode Island Ave. N.W.</font></p>    </td>
<td width="24%" valign="bottom" style="padding:0in 0in 0in 0in;width:24.24%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Tel: (202) 778-3340</font></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">JAMES E BRUNNER</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Gary L Kelterborn</font></p>    </td>   </tr>
<tr>
<td width="28%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:28.54%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Suite&nbsp;1007</font></p>    </td>
<td width="24%" valign="bottom" style="padding:0in 0in 0in 0in;width:24.24%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Vice President</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chantez P Knowles</font></p>    </td>   </tr>
<tr>
<td width="28%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:28.54%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, DC 20036</font></p>    </td>
<td width="24%" valign="bottom" style="padding:0in 0in 0in 0in;width:24.24%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Fax: (202) 778-3355</font></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">and Chief Legal Counsel</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Raymond E McQuillan</font></p>    </td>   </tr>
<tr>
<td width="28%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:28.54%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" valign="bottom" style="padding:0in 0in 0in 0in;width:24.24%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Jason M Milstone</font></p>    </td>   </tr>
<tr>
<td width="52%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:52.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Writer&#146;s Direct Dial Number:&nbsp; (517)   788-0305</font></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">JON R ROBINSON</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Rhonda M Morris</font></p>    </td>   </tr>
<tr>
<td width="52%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:52.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Writer&#146;s E-mail Address:&nbsp; shelley.ruckman@cmsenergy.com</font></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice President and</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Deborah A Moss*</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Deputy General Counsel</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mir&#269;e Michael Nestor</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Utility Law and Regulation</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Jeffrey D Pintar</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">James D W Roush</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">MELISSA M GLEESPEN</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">John C Shea</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice President and</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Scott J Sinkwitts</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Corporate Secretary</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Adam C Smith</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Janae M Thayer</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">H Richard Chambers</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Bret A Totoraitis</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Eric V. Luoma</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mary Jo Weindorf</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Shelley J Ruckman</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Attorney</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Kimberly C Wilson</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Assistant General</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr>
<td width="28%" valign="top" style="padding:0in 0in 0in 0in;width:28.34%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="24%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:24.44%;">
<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
<td width="26%" valign="top" style="padding:0in 0in 0in 0in;width:26.78%;">
<p style="margin:0in 0in .0001pt 5.75pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Counsel</font></p>    </td>
<td width="20%" valign="top" style="padding:0in 0in 0in 0in;width:20.44%;">
<p style="margin:0in 0in .0001pt 40.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr height="0">
<td width="193" style="border:none;"></td>
<td width="1" style="border:none;"></td>
<td width="165" style="border:none;"></td>
<td width="183" style="border:none;"></td>
<td width="139" style="border:none;"></td>   </tr> </table>
</div>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<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;25, 2014</font></p>
<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<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>
<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" 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> Initially Filed May&nbsp;2, 2014; Amendment No.&nbsp;1 Filed June&nbsp;10, 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>) via telephone on June&nbsp;23, 2014 to David S. Baxter, our outside counsel at Pillsbury Winthrop Shaw Pittman LLP (the &#147;<b>Telephone Discussion&#148;</b>), in response to our letter dated June&nbsp;10, 2014 responding to your letter dated May&nbsp;27, 2014 (the <b>&#147;Original Letter&#148;</b>) 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;">We have reflected the following requested changes in Amendment No.&nbsp;2 to the Registration Statement (<b>&#147;Amendment No.&nbsp;2&#148;</b>), which is being filed simultaneously with this response.&#160; A courtesy copy of the marked version of Amendment No.&nbsp;2 is also being delivered to your attention.</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">One Energy Plaza </font></i><i><font size="2" face="Symbol" style="font-size:10.0pt;font-style:italic;">&#183;</font></i><i><font size="2" style="font-size:10.0pt;font-style:italic;">  </font></i><i><font size="2" style="font-size:10.0pt;font-style:italic;">Jackson, MI&#160; 49201-2357 </font></i><i><font size="2" face="Symbol" style="font-size:10.0pt;font-style:italic;">&#183;</font></i><i><font size="2" style="font-size:10.0pt;font-style:italic;"> Tel: 1 800 477 5050 </font></i><i><font size="2" face="Symbol" style="font-size:10.0pt;font-style:italic;">&#183;</font></i><i><font size="2" style="font-size:10.0pt;font-style:italic;"> www.consumersenergy.com</font></i></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\C901849\14-9989-4\task6842959\9989-4-bc.htm',USER='C901849',CD='Jun 25 04:09 2014' -->

<br clear="all" style="page-break-before:always;">
<div>
<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;">In response to the Telephone Discussion regarding question 4 of your Original Letter, we have <u>added</u> the following sentence to the end of the first paragraph under &#147;Various Types of Underwriter Transactions That May&nbsp;Affect the Price of the Bonds&#148; on page&nbsp;S-23 of Amendment No.&nbsp;2:</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 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Neither we nor Consumers Energy has entered into any arrangement with any underwriter under which an underwriter may purchase additional bonds in connection with this offering.</font></p>
<p style="margin:0in 0in .0001pt 1.0in;"><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;">In response to the Telephone Discussion regarding question 7 of your Original Letter, we have <u>deleted</u> the following sentence from the third paragraph under &#147;Remittances to Collection Account&#148; on page&nbsp;76 of Amendment No.&nbsp;2:</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 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">After giving effect to payments on the 2001-1 securitization bonds on the April&nbsp;20, 2014 quarterly payment date, the 2001-1 securitization bonds had $70,614,670 in aggregate principal amount outstanding, which was equal to the amount set forth in the expected amortization schedule for the 2001-1 securitization bonds.</font></p>
<p style="margin:0in 0in .0001pt 1.0in;"><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 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>
<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;">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>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
<tr>
<td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Sincerely,</font></p>    </td>   </tr>
<tr>
<td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr>
<td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:50.0%;">
<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>
<tr>
<td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr>
<td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<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>
<tr>
<td width="50%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr>
<td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font></p>    </td>
<td width="45%" valign="top" style="padding:0in 0in 0in 0in;width:45.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">David S. Baxter</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr height="0">
<td width="37" style="border:none;"></td>
<td width="337" style="border:none;"></td>
<td width="374" style="border:none;"></td>   </tr> </table>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><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;">2<a name="PB_2_030814_5335"></a></font></p>
<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
</div>
<!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\C901849\14-9989-4\task6842959\9989-4-bc.htm',USER='C901849',CD='Jun 25 04:09 2014' -->

</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g99894bci001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g99894bci001.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T-
M#AT5%A$8(Q\E)"(?(B$F*S<O)BDT*2$B,$$Q-#D[/CX^)2Y$24,\2#<]/CO_
MVP!#`0H+"PX-#AP0$!P[*"(H.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SL[
M.SL[.SL[.SL[.SL[.SL[.SL[.SL[.SO_P``1"``]`+<#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#V0[NP'XTT
MK,?^6BK]%J2LG6O$^D:`474+H)(XRL:J68CUP.U-0<G9$R:BKME\P2-UN9/P
M"C^E)]C4_>GG/_;0C^55-%\1:9X@BDDTZX\SRB`ZLI5ESTX-:=*5/E=I(%RR
M5UJ5C8P'KYI^LS_XTG]G6O>+/U8G^M6J*GDCV'RHJ_V;9=[:,_49H_LRP_Y\
MX/\`OV*M44<D>P<J[%7^R]/_`.?&W_[]+_A2?V5IW_/A;?\`?I?\*MT4<D>P
M<J[%,Z1IAZZ?;?\`?I?\*:=%TL_\N$`^B`5>HI>SAV%RQ[&>=#TSM:JO^ZQ'
M\C2'0[+^'[0G^[<R#^M:-8.I^--!T>^>RO;PQSQ@%E$;-C(R.0*<:"F[1C?Y
M$R]G%7E9%LZ(H_U>HZA']+@G^>:8=*U%/]3KEP/:6)'_`*"I](UFQUVT-WI\
MIEA#E-Q0KR/K]:OU,J$4[-6^]`HQ:NC&,'B.+E+VRN!Z21%"?R-1MJ7B"VYG
MT6.9?6WF_H:W:*GV3Z2:_'\PY.S9S_\`PF%K"VV^LKNT;_;CR*OVVOZ5=D"&
M^BR?X6.T_K5]T212KHK*>H89%9%]X4TF]!/V?R'/\4/R_ITJ&J\=FG^`FJBV
M=S8!##(((/<4M</=:!K>AYFTV[EFA')"'D?5>A_"G:?XXN(R$U"`2KWDC&&'
MX=#^E9_6U%\M5<K_``)]ND[35CMJ*K6.H6NI0":TF61.^.JGT([45V)IJZ-D
MT]46:\LL[J'4?B5J6JWC9M=-220DC.%0;!@?7GZUZG7(7?PVTFYOI[E;J]@6
MX8M+%%(`K9.2.G3/:NK#SA#FYNJL85X3ER\O1G'W%_8V8@L?!]Q=Q-JDP6::
M3(?@X`7C@98YQZ57GUS4]'O-:LK75KN:WCS"DDDI+!MP&X'L>&Z5W^H>`-'O
M([-8&GLFLEVQ/`^#C.><]\Y.?>H6^&VB-IPL_-NAF3S))1(-\AQ@9)'09/YU
MUQQ%'K^)RO#UNAQ0NM=34-"@_MN\DGND28H\I"H&8X!]?E&3GUI)M6U0ZK(N
MO:CJVG3R2_NI8#F*,9Y`7(!'3D'\Z[Z?P'I%UJ/VV9[ACY`@$>\!54)L&.,]
M.>O6H++X<Z5:S0--=7EW#;,6A@FD'EH2<G@"CZS1Z_D'U>K_`$SE(M?U-]3U
M^^.IW$EO96[I$-Y"%R1&K;>@/5JH0ZIKMS%H]A'J]Z)[Z5F+^<V0I8(O?H-K
M'\:[/_A5^BXF!NK[$K;L"4#'.<=.?QJ];>!-+M=2MK^.:Z,EK$(XE+KM&%(!
MZ=>2?K1]8H+;\O(/85GO^?F>?IJ&K,^O3IX@OO(M%(#E^927VJ/]G/)XI+37
M]=NH-.T=+N^E$C&67R'_`'SJ2?E#'T`)_&N[C^'6D1Z7/IZW%YY=Q*DDC;UW
M$KG`SCIR31<_#S2Y9+>6WNKRTDAA$.^&0`NH&.>.I'6G]9H]OP\A?5ZW?\?,
MX2YU?Q#I>CW$,EY>Q)/<K]G+S[I`H!)&X'W7-:VM67BW1M+AE75;N\>Y1?/$
M1.^%0.%')/.3D@=JZ9OASH9CLXT-Q'':,6"JX_>,2"2W'/0#Z"KFN>$+36]1
M@U$W=U:7<"[5EMW`.,D^G7DU#Q-/F5OGI]Q2P]2SO\M?O,7X>74=[->RP:KJ
M$T:`!K2\^;RR>A#YYZ$=!7*V:ZGKGC#4]2TRRM+TK(WR7>"@4G"\$\G`KTO1
MO#.GZ#I\UI9>8#/GS)F;+L<8SGVK!'PJT,?\O=__`-_5_P#B:4*]-3F^^VA4
MJ-1QBNV^I@75WJDOBJ#2XKTZ6MM;;[I;'Y8T8(7<A1P>PYK$M/%&O0:5-##J
M%R\E[,%5F<LRX'.TGH267IZ5Z1#X!TN&>\F2>ZWWD+0L2Z_(IQG;QZ#'TJ%_
MAQHYL;>VBGNHGMI&DCG5QOR<'GC'88JXXBBM&NW0B6'K;I]^IQLE_K^C?VA*
M)]1BM3!Y8%U.&=9#@9X/!SN(]J?/<Z_I7A:TUN?7;EY+O='!"S$E`V<N23R<
M#CCC-=@WPXT9[%[9YKLO-*)9IS(#)(>>I(Z<D_6H_%^BSR:1I^GV>C?VC:VV
M`0L_ER1X``QZY&:%7IRDDN^O],'0J13;^7](Y2T.L)XDTC1UUV^E\]8YIU$Q
M^0L-S+G//R@?G52RU[7;F"32+?4KN2^N[Q41S,Q**N<X/8$D9]A6[X?\,ZMI
M&H7>OIH^QHT*V=@TP+G.!RWL,_6M#P/X0N]/U*XUG5H%AG<MY,(8-LW')/'Y
M#\:N56G%-Z.UNVY$:=1M+57OWV.RL;8V=C#;--),T2!3)(Q+.>Y)-<?XVTV"
MVN(;R%0C3DB11T)'>NLO]5L=-C+W5PB'LN<L?H*X+6M6G\0Z@BP0N43Y8HE&
M6.>I..]?,8^I!P<7K)G7B)14.7J5]%U2XTJ^$L`+AP0\?9^./RHKIO#/AB2T
ME^W:@@$@&(XLYVYZD^]%9X:A75/XK>1-*G44=['5T445ZAV!1110`4444`%%
M%%`!136#'HVW\*A:"9NEVZ_1%_PI-B+%%4GL;A_^8G<C_=5!_P"RU$=(=OO:
MK?GZ2*O\A4N4ND17?8TJ3..M9AT"W?\`UEW?2?[UTW]*R;S_`(1&QN6M[R?,
MB$!]\DCA">FX]%_&A>UEI&/X_P#`)<VM[?>=(]W;1?ZRXB3_`'G`JK+KVD0_
MZS4;<?20'^5,C\.Z*N&73H#GH2N[^=68],L(O]796Z_2)?\`"H_>^2^__@#]
M_P`C/?Q9HZG"3O,?2*)C_2HSXG:7_CTT>_G]S'M%;BQH@PB*H]ABF-=0+=+:
MM*@G=2ZQY^8J.IQZ<T<E5_:^Y?\`!8K3ZLQ#J/B6Y_X]]'BMP>\\N2/P%1-I
M/B2^_P"/O5X[=#U6!?\`]7\ZZ6BI]A?XI-_.WY6%[.^[9SEOX*TZ-]]U+-=/
MW+M@'\N?UK;M;&UL4V6MO'"/]A<9I]S<PV=M)<W,@CAB4L[MT4#O4<VH6EO'
M!)+.J+<NJ1$Y^=FZ`?6M*="$/@B-1A#8LT445H:!1110`4444`%%%%`!1110
M`4444`%%%%`%35KW^SM)N[W_`)X0M(/<@9%8^FZ=8P>#(;35)$5+V,-<N[[3
M)))R>?7)Q^%;=_91:C83V4X/E3QF-L'G!&*R;;PU*6MAJ>IR7\-F/W$1B5`#
MC`9L?>('2MH.*C:]M3*:?->US#EO-0?PZFO07\\&ZX2.RM$QY9C\P(H8$98D
M9.<U;EUF^_X1O5]0CN&\R6\:"QX'R#<(UQ^.35ZP\*FU%I#<:C)=6=@V^VMS
M&%VMSM+$?>QGCI4=KX0D@AM+:75YIK6RN!/%#Y2KD@D@,>K<G-;.=/\`'MT[
M&*A4_#\>YE7UUJ<NCZSJ2ZQ=1+:W'D6B1;0&9=J9/'.6SQ5[2K*>Z\9WUW+?
M7#&RBBA(!7:68;F7I]W.TXK03PS"NC6NF&YD9(+D7$CE1F8ARY!^I/Z59TS2
M'TV^O[@7C2QWLQF\ID`V,<`_-U(P!4NI'E:7];#5.7,F_P"MS`U&^O;_`$_6
MM6CU*>S@T]GCM4A(`=D'+-D?-EN,>E12WVHWUGK-_-J=S:0V$"*J6^U<S",,
MW)!_B8#%:J>$P-]L^HR/IKW!N#:>6!EBV[:7ZE<\XJ9_#,3Z-<Z:UU(1=W)G
MFDVC+9<,1].`/I5>TIK_`(;IH+DJ/_A^I1UYKF?PEIUA<ONNM1DMX)3C&2<%
MS^0-+XE:XEUO3K6QB$LUI!->)&>A95VQC_OIJUM9T?\`M5+9HKEK6XM)1+#*
MJA@#@CE3U&#5&;PJ;J*>2ZU.:2_FV8NE0+Y81MRJJCC&>H[U$)Q5FWW_`!*E
M"6J7E^!#X7N9KJ[<OJ5Y)+'"!>6EY'L:.0GAE&``O##C/:BM;3=+EM+F>\N[
>QKNZG54+^6$557.`%'3EB>M%95&G*Z-:::C9G__9
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
