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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

AI Filing Summary & Sentiment

File numbers found in text: 333-274648

Date
November 15, 2023
Author
Consumers Energy Company
Form
CORRESP
Company
CONSUMERS ENERGY CO (CMS-PB) (CIK 0000201533)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Arthur Sandel and Jason Weidberg 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

Show Raw Text
CORRESP
1
filename1.htm

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