Correspondence 0001104659-23-118445 from CONSUMERS ENERGY CO (CMS-PB) (CIK 0000201533) (CMS-PB)
CONSUMERS ENERGY CO (CMS-PB) (CIK 0000201533)
Date: Nov. 15, 2023 · CIK: 0000201533 · Accession: 0001104659-23-118445
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File numbers found in text: 333-274648
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CONSUMERS
ENERGY COMPANY
One Energy Plaza
Jackson, Michigan 49201
CONSUMERS
2023 SECURITIZATION FUNDING LLC
c/o Consumers Energy Company
One Energy Plaza
Jackson, Michigan 49201
November 15, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Arthur Sandel and Jason Weidberg
Re: Consumers Energy Company
Consumers 2023 Securitization Funding LLC
Registration Statement on Form SF-1, as amended by
Amendment No. 1 to Registration Statement on Form SF-1
File Nos. 333-274648 and 333-274648-01
Dear Mr. Sandel and Mr. Weidberg:
Pursuant to Rule 461 under the Securities
Act of 1933, as amended, Consumers Energy Company and Consumers 2023 Securitization Funding LLC hereby request that the effective date
of the Registration Statement referred to above be accelerated so that the same will become effective on November 17, 2023 at 9:00
a.m. Eastern time, or as soon as practicable thereafter.
Please call or email David S. Baxter of Pillsbury
Winthrop Shaw Pittman LLP at (212) 858-1222 or david.baxter@pillsburylaw.com as soon as the Registration Statement has been declared effective.
Very truly yours,
Consumers Energy Company
Consumers 2023 Securitization Funding
LLC
By: Consumers Energy Company,
its
sole member
By:
/s/ Reiji P. Hayes
By:
/s/ Rejji P. Hayes
Name:
Rejji P. Hayes
Name:
Rejji P. Hayes
Title:
Executive Vice President and Chief Financial Officer
Title:
Executive Vice President and Chief
Financial Officer
CC: David
S. Baxter, Pillsbury Winthrop Shaw Pittman LLP