Dear Mr. Beaird,

On behalf of Mr. Skilling, thank you for the offer of your services.  
However, Mr. Skilling does not wish to take advantage of the opportunity you 
proposed.

Many thanks and best wishes for a happy holiday.

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






"Beaird, Jason" <jason.beaird@gs.com> on 12/04/2000 02:05:41 PM
To: "'jeff.skilling@enron.com'" <jeff.skilling@enron.com>
cc:  

Subject: Goldman Sachs


Jeff,

As the new year rolls around, many executives we work with choose to
re-evaluate their personal financial matters and in some cases, make changes
where appropriate.  Accordingly, I am writing to arrange a brief visit
around the 1st of the year to evaluate your current situation and see how
Goldman Sachs might be helpful to you.

Can I phone Katherine to arrange this brief meeting with you?

Sincerely,

______________________________________________________

Jason D. Beaird
Goldman, Sachs & Co.
1000 Louisiana, Suite 550 | Houston, TX 77002
Tel: 713-654-8493 | 800-392-5173 | Fax: 713-658-2609
e-mail: jason.beaird@gs.com    website: http://www.gs.com

Goldman
Sachs
______________________________________________________