Through my discussions with Rebecca I have discovered the following:

1.  Regarding the transformer, the contract counterparty is "ABB Power T & D 
Company"

2.  The purchase price of the transformer ($786,000) was taken from the WLB 
financing book and does not include any of the capitalized interest charges 
or option payment (total $56,803) allocation that Global Finance has included 
in the calculation of the Payoff #.  The full cost of the transformer would 
be $842,803.

3.  The purchase price of each turbine ($14,072,000) was calculated as an 
average cost based upon a spreadsheet provided by GE.  This price does not 
include the $280,000 in change order costs allocated to each machine.  The 
full cost of each turbine should be $14,352,000.  The $280K in change order 
was picked up in the original payoff # prepared by Global Finance.

Ben has not yet reviewed any of the values in 2 or 3 above or the current 
payoff # determined by Global Finance.  I will talk with him first thing in 
the morning.  We will call you to confirm the correctness of these values.

Fred