About a month ago, at your request, a group of volunteers representing most
of the pipelines, met to plan our response to the FASB on the PP&E Exposure
Draft.  Since that time, we have been circulating various drafts among that
group and they have been getting comments from others in their companies.
We have made every attempt to incorporate the comments.  In some cases, they
were in conflict and in others they recommended research that we did not
have the resources to perform.  The response is due in one week.  We would
like to send it out on Monday.  Please make any additional suggestions or
comments by noon on Friday.  Unfortunately, we will not have time to get
approval from the general group on that final draft.  We will do the best we
can at circulating it among committee members and reflecting your comments,
but this issue is too important to get lost in committee.  Please feel free
to call me (832-676-7858) or Lynn Adams (832-676-1544) if you would like to
discuss it.  We appreciate all of the input and participation.  Separately,
Lynn Adams will send you a list of the people who worked on the project from
each company.  Margaret Morrison

>  -----Original Message-----
> From: 	Adams, Lynn  
> Sent:	Wednesday, November 07, 2001 4:53 PM
> To:	Morrison, Margaret
> Subject:	
> 
>  <<INGAAResponse-Rev 11-7-01.doc>> 
> Margaret,
> Here is the revised file for distribution.
> Lynn


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