We have made good progress in resolving ENA's OA variances for the October 
2000 and prior production periods in the past three months.  Our shared goal 
for the May GL accounting period is to resolve ALL OA variances for the 
December 2000 production month and prior.  We realize that this will entail a 
large effort on everyone's part, however, this will provide ENA with current 
OA variance data and eliminate the possibility of carrying variances for a 
prolonged period of time on the exposure schedule. 

If there are any questions, please let me know.  Thank you.

John