Mark, I just wanted to follow up on my voice mail. John Peyton referred me to 
you regarding a financial advisor disclaimer. 

We would like to provide drilling and E&P companies a summary of FAS 133 and 
its potential effects on their companies. Such information may effect John's 
efforts to develop a forward dayrate market in the Gulf of Mexico as he is 
marketing options that will ideally hedge the counterparty's dayrate 
exposure.  I understand we should provide a cover letter with any such 
documentation specifically stating we are not acting in a financial advisory 
role and that you have a template or such verbiage we can use. Can you please 
provide me with this? I would greatly appreciate your help.
Thank you,  kate ext. 57133