fyi - okay w revisions to #3 and #4?  #3 reiterates that we administratively agreed to a $41.9mm value.

-----Original Message-----
From: stephen.p.huzar@us.andersen.com
[mailto:stephen.p.huzar@us.andersen.com]
Sent: Thursday, November 01, 2001 12:56 PM
To: Saunders, James
Cc: roger.d.willard@us.andersen.com
Subject: Management rep letter update



Jim - Left you a voicemail.  I have to run to a 1 pm meeting.  We will need
to get a mgmt rep when all this is over since the financials will be
refiled and encorporated into EOTTs filings.

Please look over.  The underlines mean the text is new to the rep letters
you have signed in the past, but it is text that is simply copied and
pasted from the SEC responses.  The highlighted item is as such because we
need to verify if the statement is still correct.

(See attached file: Mgmt Rep Update EGP 8K2.doc)
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