Attached is a originally prepared by Kent describing two potential deal 
structures to move 2002 income to 2001 and/or to take advantage of a 
forecasted near-term drop in the forecasted strip price for 2002.  Kent is 
anxious to get feedback on these structures as he would like to lock-in 
prices yet this week if prices remain favorable...so timeliness is essential.

Dan Fancler and I have both reviewed Kent's write-up and our "accounting 
considerations" have been included in the attached memo.

If you would like to discuss this with us, Kent has asked to be included in 
the discussion.  Your comments will be appreciated: