Kim:

This would be a good meeting for you to attend.  Please call Darla and find 
out if and where the meeting will be.

Chris
---------------------- Forwarded by Chris H Foster/HOU/ECT on 01/04/2001 
02:06 PM ---------------------------
   
	Enron Capital & Trade Resources Corp.
	
	From:  CoganJA@aol.com                           01/04/2001 01:55 PM
	

To: Darla.Saucier@enron.com
cc: cfoster@enron.com, cwlipke@czn.com 
Subject: Citizens Arizona Gas Invoicing


Darla,

I have completed reviewing your invoice revisions for October and November
1999 and January, February, June and July 2000.  I have found a couple of
discrepancies in the worksheets that you sent on December 22, 1999.  Those
discrepancies are as follows:

1) October 1999 - Transwestern - Commodity sale/purchase cost and pipeline
transportation cost do not equal the total Transwestern cost.  This is do to
not using the rounding option in the detail computations.  While this
difference is only $0.01, the spreadsheet should total correctly.

2) January 2000 - EPNG - Total transportation cost was not equal to sum of
details.  Use of rounding option corrects the discrepancy.

3) July 2000 - Transwestern - Transportation commodity charges were based
upon a volume of 153,272.  The net usage after deducting 3rd party deliveries
of 5,187 from measured city gate throughput of 160,650 is 155,463.  Net usage
should have used in calculating transportation commodity charges.

Attached are revised Enron worksheets for the above stated months that have
been modified to reflect these changes.

In an attempt to close the book on invoicing and payment issues, I have
extended Enron's "Citizens Revisions" worksheet to cover the period November
1998 through July 2000, file attached.  The data presented for the months
January through July 2000, were taken from Citizens' records.  I request that
you verify the accuracy of that data with Enron's records and advise me of
any discrepancies. It should be noted that all corrections that you made plus
the one stated above are reflected in the worksheet.

I will be in Houston next week and would like to meet with you to bring
closure to these invoicing issues.  I am scheduled to meet with Frank Vickers
and other Enron folks at 10 AM on Wednesday, January 10, 2001.  I have a
flight to return to New Orleans at 4:30 PM.  My morning meeting with Enron
should conclude by noon.  Please check your schedule and see if there is time
either before 10 AM or after noon, that you can meet with me.  I am willing
to meet before and after my morning meeting, if necessary.

Please advise on your availability to meet and should you have any questions,
please let me know.  Thanks for your assistance.


Best regards,

John A. Cogan

Johnco Group
3629 Lake Kristin Drive
Gretna, LA 70056
Phone  (504) 392-7557
Cell      (504) 491-2874
Fax      (208) 730-4713

 - ActEnron99OctRevP37.ZIP