Please review the attached letter and supporting spreadsheets concerning the
correction of billing errors between Citizens and Enron relative to our
Colorada Gas Division.  A hardcopy of these documents is following via US
mail.  Please call me at 520.226.2216 if you have any questions on this
matter.

 <<CitizensLGSReconciliationLetter10-10-01.doc>>  
<<CitizensLGSReconciliationCUC10-10-01.xls>>