Ken,

In your last email, you requested additional information.  The attached
memo provides you with my observations and suggestions concerning
Northern and Enron.

Have a GREAT DAY!

Neal Shaw

 <<2nd Response to Ken Lay.doc>>

Neal Shaw
U.S. Energy Services, Inc.
Phone:  (402) 861-9520
Cell:      (402) 578-8897
Fax:      (402) 861-0461

 - 2nd Response to Ken Lay.doc