EIM Holdings (Canada) Co. was incorporated in Nova Scotia on January 9, 2001.  Particulars are:

	Parent Company:	EIM Holdings II (Netherlands) B.V. - 100%
			
	Business:	To own Canadian pulp and paper assets to be acquired from Daishowa.

	Shares:	Authorized - 100,000 Ordinary, no par value; 
			Issued - 1

	Directors and officers:	Attached

	Employees:	None

	Company No.:	1469 EIMHC

 
NOTE: Sylvia Hu - evidence to follow by hand.


Kate B. Cole
Director, Corporate Services
Enron Corp.
Tel: (713) 853-1624
Fax: (713) 646-8007
Email: kate.cole@enron.com