Thanks for your comments, Kevin.  I look forward to meeting you face-to-face 
in the near future.

Best regards,
Jeff




Kevin_Rollins@Dell.com on 02/24/2001 05:06:07 AM
To: Jeff.Skilling@Enron.com
cc:  

Subject: Congratulations


Jeff, although we have only spoken over the phone, just wanted to
congratulate you on your recent promotion.  Nice to see former consultants
take the lead!!

We also appreciate the business we have with you and your employees, but
hope to be able to work on additional projects in the coming months.
All the best,

Kevin Rollins
Vice Chairman
Dell Computer
Kevin_Rollins@Dell.com