Dear Mr. Murphy,

We are in receipt of your correspondence dated February 15, 2001.  At this 
time, Mr. Skilling does not wish to schedule an appointment, but he does 
thank you for the opportunity to review the services you offer.  He will 
contact you should circumstances change.

Regards,
Sherri Sera
Assistant to Jeff Skilling
713.853.5984
713.646.8381 (fax)
sherri.sera@enron.com