Jim,

	I do not recall the company ever agreeing to the $41.9MM value.  The company did accept an earlier valuation prepared
	by Landrum of $26.5MM.  The estimated increase of $3.2MM is high; an estimated increase of $2.0MM should be adequate.

	Tom   713-993-5604 

-----Original Message-----
From: Saunders, James 
Sent: Thursday, November 01, 2001 1:11 PM
To: Meers, Thomas; Meers, Thomas; Hayslett, Rod
Subject: FW: Management rep letter update


fyi - okay w revisions to #3 and #4?  #3 reiterates that we administratively agreed to a $41.9mm value.

-----Original Message-----
From: stephen.p.huzar@us.andersen.com
[mailto:stephen.p.huzar@us.andersen.com]
Sent: Thursday, November 01, 2001 12:56 PM
To: Saunders, James
Cc: roger.d.willard@us.andersen.com
Subject: Management rep letter update



Jim - Left you a voicemail.  I have to run to a 1 pm meeting.  We will need
to get a mgmt rep when all this is over since the financials will be
refiled and encorporated into EOTTs filings.

Please look over.  The underlines mean the text is new to the rep letters
you have signed in the past, but it is text that is simply copied and
pasted from the SEC responses.  The highlighted item is as such because we
need to verify if the statement is still correct.

(See attached file: Mgmt Rep Update EGP 8K2.doc)
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