Attached please find the legal risk memo concerning the Power Sale Agreement 
between Enron Power Marketing, Inc. and DeAcero, S.A. de C.V.  

Please note that this memo addresses only issues arising out of the Power 
Sale Agreement and Mexico-related risks.  It does not address risks arising 
out of regulatory or other matters in the United States. 

Should you have any questions or comments, please do not hesitate to contact 
me.