The attached file contains the audit issues for which you were identified as the responsible party.  Please document your responses in the "Resolution" column and return the file, via email, by the target date.  If a target date has already passed, please respond no later than Wednesday, 10/24/01.

Please call if you have any questions.

Thank you.

Mechelle Atwood
Director, Enron Assurance Services
Enron Wholesale Services
713.345.4554; Location:  EB2383
Mechelle.Atwood@enron.com