Attached is an article about ConAgra announcing it will have to restate its 
earning due to accounting irregularities.  I'm sure most of you know IBP had 
a similar problem (which blew apart the Tyson merger).  As two industry 
giants have recently had problems with this, it seems at least conceivable 
that the SEC may decide to enhance its scrutiny in the ag/food sector

http://www.msnbc.com/news/577734.asp


Robert E. Bruce
Senior Counsel
Enron Wholesale Services
T (713) 345-7780
F (713) 646-3393
robert.bruce@enron.com