Dear Mr. Kester,  

We are in receipt of your letter dated January 26, 2001, regarding a 
sponsorship opportunity at Energy West's Summer Energy Conference.  Upon 
review, we have decided to decline participation.

We thank you for extending the invitation to Enron and send best wishes for a 
successful conference.

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