fyi
---------------------- Forwarded by Richard B Sanders/HOU/ECT on 03/29/2000 
12:34 PM ---------------------------


thomas.klaray@ca.pwcglobal.com on 03/28/2000 04:04:13 PM
To: richard.b.sanders@enron.com
cc: timothy.j.nakaska@ca.pwcglobal.com 
Subject: ICE Drilling Systems Inc. - in Receivership





Further to my discussion with Tim Nakaska, I confirm that we have $84,508.39 
in
out trust account as at March 28, 2000.
We have retained an amount of $47,000 relating to the Canada Customs & Revenue
Agency's trust claim, pending final determination as to entitlement.
We prepared a wire transfer of the US dollar equivalent of $35,000 CDN to the
same account as we transferred  funds to in September 1999.
The balance of  $2,508.39 has been retained  in our trust account to cover
incidentals. I am faxing our standard enclosure letter to your attention.

If you require any further information, please advise.

Regards,

Tom


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