Dave -

Attached are our comments and suggested changes. Please call to review.

On the time line for completion, we have four critical steps to complete:
     Finalize market analysis to refine business case, specifically
     projected revenue stream
     Complete counterparty surveying, including targeting 3 CPs for letters
     of intent
     Review Enron asset base for potential reuse/ licensing
     Contract negotiations

Joe will come back to us with an updated time line, but it is my
expectation that we are still on the same schedule (we just begun week
three) with possibly a week or so slippage.....contract negotiations will
probably be the critical path.

We will send our cut at the actual time line here shortly. Thanks,

Peggy

(See attached file: accenture-dealpoints v2.doc)
 - accenture-dealpoints v2.doc