Jas- We have been requested by Corporate to provide an explanation of the variances between the 1st Current Estimate and the 2nd Current Estimate.  I see that total estimated EBT for  Europe for 2001 has increased by about $8 million. Please send me an explanation of this adjustment to the estimate; Corporate is asking that we turn in our explanations by noon tomorrow my time, so it would be very helpful if you could respond tomorrow morning your time. Let me know if you have any questions- my number is 713-853-0338.

Thanks,

Dara