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