Attached in Word and WordPerfect is a draft of the A&K General Opinion marked 
against the McGarret C transaction.



Chris Krecek, Secretary/Legal Assistant
Andrews & Kurth L.L.P.
1717 Main Street, Suite 3700
Dallas, Texas 75201
Phone: (214) 659-4481
Fax: (214) 659-4401
Email: ckrecek@andrews-kurth.com

CONFIDENTIALITY NOTICE:  The information in this e-mail (including any 
attachments) is confidential, legally privileged and intended only for the 
use of each recipient named above.  If you are not an intended recipient, you 
must not read, use or disseminate this information.  If you have received 
this e-mail in error, please notify the sender immediately by reply e-mail 
and delete this e-mail from your computer.
VIRUS WARNING:  Although this e-mail (including any attachments) is not 
intended to contain any virus or defect that may affect your computer, you 
are responsible for ensuring that no virus or defect exists.  The sender 
disclaims any responsibility for any loss or damages arising from any virus 
or defect associated with this e-mail.



 - 260177.wpd
 - 260177.doc