Dear Mr. Lay:
I would like to meet with you concerning my being the new CFO for Enron.  I am a Partner of Tatum CFO Partners LLP and could bring some creditability to the present situation at Enron.  My experience and track record as both a CFO and a CEO in some difficult turn around situations could be valuable to you personally and to your Board of Directors.  
I will bring in a new audit firm and set about working on the many issues you are now faceing and hang in with you until the job is done.  You may reach me at 972-569-3949 (home Office) or cell is 214-924-5150.  
B. J. Rone, Partner
Tatum CFO Partners LLP
Dallas, Texas
214-924-5150     Cell
972-569-3949     Office
972-569-6851     FAX
bjktrone@aol.com
Bj.rone@tatumcfo.com