  We study spin-flip and spin-wave excitations for arbitrarily polarized
quantum Hall states by employing a fermionic Chern-Simons gauge theory in the
low Zeeman energy limit. We show that the spin-flip correlation functions do
not get renormalized by the fluctuations of Chern-Simons gauge field. As a
consequence, the excitations for a given integer quantum Hall state are
identical to fractional quantum Hall states in the lowest Landau level having
the same numerator equal to the integer quantum Hall state. Fully and partially
polarized states possess only spin-wave excitations while spin-flip excitations
are possible for all states, irrespective of their polarizations.
