Dan,

We have previously provided you with hard copy of a rough draft of the 
schedule of purchase and sale contracts which support the Triple Lutz 
financial statements.  When assembling our data, we typically select a common 
counterparty name to attach to all business with those counterparties that 
have multiple entities - thus "Reliant Energy - Entex" in our schedule 
captures all business with the following counterparties:  Reliant Energy - 
Entex, Unit Gas Transmission Company Inc., Entex Gas Marketing Company  and 
Reliant Energy Services, Inc.  The spreadsheet attached sets forth the exact 
counterparty name and contract type for each of the "Reliant Energy - Entex" 
contracts included in the schedule of purchase and sale contracts previously 
provided to you.  Please also keep in mind that the schedule provided to you 
only covers purchases and sales that hit HPLC's general ledger during the 
period from 5/99 to 4/2000.

George x3-6992