This message is being sent on behalf of Robert Jones

To:  All Liquidation Incentive Program Participants
From:  Human Resources
Re:  First Collection Milestone Achieved

Several weeks ago, we told you we believed we had hit our first cash collection milestone, and indeed we have.  Representatives for the unsecured creditors' committee and the ENA examiner are currently validating our cash collections and we expect them to verify the milestone very soon.  The bankruptcy court judge has also signed the official motion related to the retention and LIP plans, so it is final with no additional follow-up with the court required.  Soon, all the pieces will be in place to make our first Liquidation Incentive Pool dispersement.  Because it will be our first dispersement, we are taking the needed time to establish an accurate and equitable process for this and future payouts.  We plan to hold a meeting with all LIP participants in the next week or two to walk through the procedures we've developed and answer any questions.  We'll be in contact with you soon to schedule that meeting.  

Thank you,
Robert Jones