Please print the attachments per the instructions below and give them to me for signature.  Thank you.

 -----Original Message-----
From: 	Rafalska, Anna  
Sent:	Tuesday, May 15, 2001 5:42 AM
To:	Gold, Joe; Frevert, Mark; Derrick Jr., James
Cc:	Dyson, Fernley; Connell, Naomi; Astramowicz, Jarek; Forycki, Krzysztof; Dybowski, Jarek; Wright, Claire; Black, Alan; Blizard, Chris; Wronska, Jolanta; Wojtowicz, Ewa; Brown, Christopher; Daw, Nicki; Nelz, Kirsten; Cole, Kate
Subject:	signing off 2000 Financial Statements of Enron Poland Sp. z o.o. - important!!

Dear Sirs

According to the Polish regulations, the Management Board of a Polish limited company is required to assure that the financial statements give a true picture of the company's financial position for the year ended.
Each year, Polish limited companies are required to submit to the Polish Commercial Court, the financial statements which must be signed by the Management Board.

Financial Statements of Enron Poland Sp. z o.o. has been prepared by Ewa W?jtowicz  (Chief Accountant, Enron Poland Sp. z o.o.) and myself (Financial Controller, Enron Poland Sp. z o.o.), reviewed and accepted by:
Christopher Blizard, Director, Tax Department, Enron Europe Ltd and
Claire Wright, Director, Finance Department, Enron Europe Ltd.

Those financial statements have been signed by Polish members of the Management Board:
Jarek Astramowicz - President of Enron Poland
Krzysztof Forycki - Member of the Management Board
Jaros?aw Dybowski - Member of the Management Board

I would like to ask you to sign four copies of the Approval of the Financial Statement for the year ended 31.12.2000 in Polish and four copies of the Directors Report in Polish, and return to myself by the 25th May 2000 by courier to the address as below.

Thank you and regards


Anna Rafalska
Enron Poland Sp. z o.o.
Warsaw Financial Center 
23 floor
ul. Emilii Plater 53
00-113 Warszawa
Poland
 

Please find below only pages to be signed (please do not date, date is already there):
  


Also attached:
Complete set of 2000 Financial Statements in Polish and in English:

  

 Also attached FS approvals (Polish Management Board,Chris Blizard, Claire Wright):