Dave,

We have made good progress on our NNG accounts receivable clean up effort.   We will have a transportation write-off package for you to review later this week.  Our previous observation that most of the outstanding dollars are tied to work orders was correct.  John Cobb and I spoke and he will focus on researching these work orders and will submit a separate write-off package.  My group has prepared some excellent detailed reports that should be useful to John's group.

We will let you know if we need assistance from you or your group.

Rick