Searching in  Illinois/ Delaware/ remaining U.S.  Fed  Bac Courts,  I find NO 
filings for Smurfit.   
In addition,  I find no Tax liens or judgments at this time in these states.

I will continue to check.    Please let me know if you have any additional 
information. I will keep you informed.


Debra Perlingiere
Enron North America Corp.
Legal Department
1400 Smith Street, EB 3885
Houston, Texas 77002
dperlin@enron.com
Phone 713-853-7658
Fax  713-646-3490