Dear Messrs. Lay, Skilling and Rice,

Thank you very much for your accepting us.

I have received an e-mail from Sherri, confirming our
forthcoming meeting with Messrs. Skilling and Rice at
9:00 am, October 13th in Mr. Skilling's office in Houston.

 I, our COO, Eric Gan and our CTO, Yoshihiro Obata will be there
to explore the possibility of potential strategic alliance between
Enron and eAccess in IP/telecom business in Japan.

In spite of such a short notice,  I deeply appreciate your
generosity to accept us with the introduction of my friend,
Mr. Ronnie Chan who is serving your board.  When you
have a chance to see him very soon in Florida, please
send my best regards to him.

Mr. Skilling's assistant, Sherri has been quite efficient to
handle this procedure, which I also appreciate.

We look forward to seeing Messrs. Skilling and Rice
next week.

Best regards,

Sachio

Dr. Sachio Semmoto
Founder, Chairman & CEO
eAccess Ltd.
Tokyo,  Japan