Dan,

Attached are the memos as requested.  Please let me know if you need any 
further assistance.

Best regards,

Jay Sonnenberg
Bracewell & Patterson, L.L.P.
711 Louisiana St., Suite 2900
Houston, TX  77002-2781
(713) 221-1417 (Ph)
(713) 221-2158 (Fax)



 - 1115800.doc
 - #1116057 v2.doc