Honorable Judge Biren and Parties:

Attached are electronic versions of Exhibits 104, 105 and 109, the
workpapers of Catherine Yap.  Please let me know if you experience any
problems with this transmission.

 - Ex 104 v95.xls
 - Ex 105 v95.xls
 - Ex109 v95.xls

Marcel Hawiger
THE UTILITY REFORM NETWORK
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(415) 929-8876 x. 311
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marcel@turn.org