Dear Mr. Lay,

My name is Tony Eng and I am responsible for Business Development for
NetCel360.  NetCel360 would very much like to have an opportunity to meet
with you to understand Enron's current pan-Asian e-Business strategy and
regional footprint.  I respectfully request a meeting with you to discuss
operational and transactional issues that you face in the Asia-Pac region
and solutions NetCel360 may be able to provide.

Headquartered in Asia, NetCel360 is the first pan-Asian e-Business Service
Provider (eSP) led by Founder and Chairman, Phil Kelly, previously President
of Dell Asia where he is recognized for his pivotal role in building Dell
Computer's direct business to over $1 Billion.  Our executive staff are
industry leaders and bring their experience to NetCel360 from companies such
as AT&T, Motorola, Dell Computer, Citibank, American Express, Bain, Allied
Signal and more.

The core of our model is to provide a complete platform of transactional and
business services required to support e-commerce across Asia, enabling you
to easily reach this entire market in multi-currency and multi-language
formats.  The services are offered turnkey or customized to your specific
requirements.

Consulting - Asia Pacific specific market research and Internet strategy
execution
Web Services - web hosting, design, translation/localization, integration
Full Call Center Service Support - 24 x 7 support for virtually all contact
channels in multi-language formats (i.e. web, e-mail, VoIP, fax,
inbound/outbound calls, text chat, form sharing) to provide customer
service, technical support, order fulfillment, warranty return/replace
functionality
Financial and Legal Services - tax, treasury, collections, billing,
credit-card payment support
Logistics - supply chain management, end-user delivery, export controls,
collect-and-return services/facilities, and customized on-line global
tracking system
Internet Service Provider - ISP connectivity, directory content, search
functions, email, chat, and Web connectivity.

Kenneth, I would like the opportunity to introduce you to our Director of
Business Development, Dan Delaney, and our Senior Consultant, Hao Wu, to
talk about your plans in the Asia-Pacific region.  It is quite likely that
NetCel360 can off-load many of the challenges for you, leaving your
resources available to focus on your customers, brand, and product
strategies.  In addition to the attached flash file on NetCel360, more
information about our services, management team, alliances and investors is
available at www.netcel360.com.

Thank you for your time Kenneth.  I look forward to the opportunity of
speaking with you soon.  Please feel free to call me anytime with any
questions you may have at 858/592-8882.

Best Regards,

Tony Eng



NetCel360, Inc.
Phone: 858/592-8882
E-Mail: Tony_Eng@netcel360.com
Visit us at www.netcel360.com

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