As part of our monthly testing, we review the monthly Natural Gas P & L 
Statement and identify specific regions for which we would like to review 
additional documentation.  Please find below, the regions that we have 
identified.  We are requesting that you supply the P & L top pages for the 
last day of the month for those regions that are applicable to you.  Once we 
have reviewed these top pages, we will be contacting you to discuss the 
drivers of these regions.  Please let me know if you have any questions or 
comments.  As of February 28th, Arthur Andersen employees will no longer have 
access to Enron Lotus Notes.  I am asking that all correspondence please be 
sent to my Arthur Andersen Lotus Notes account at 
mark.c.austin@us.arthurandersen.com.

Thank You,

Mark Austin
Arthur Andersen
ext. 68680