Please review the attached letter and supporting spreadsheets concerning the correction of billing errors between Citizens and Enron relative to our Colorada Gas Division.  A hardcopy of these documents is following via US mail.  Please call me at 520.226.2216 if you have any questions on this matter.

<<CitizensLGSReconciliationLetter10-10-01.doc>> <<CitizensLGSReconciliationCUC10-10-01.xls>>