Mark,

I'm in Chicago right now and will return on Thursday.  Let me know if you can 
wait until then.  Thanks.

DG




Mark C Austin@ENRON
01/16/2001 10:57 AM
To: William Kelly/HOU/ECT@ECT, Kam Keiser/HOU/ECT@ECT, Darron C 
Giron/HOU/ECT@ECT, David Baumbach/HOU/ECT@ECT
cc: Sharon Smith/AA/Corp/Enron@ENRON, Jennifer Stevenson/AA/Corp/Enron@ENRON, 
Kate Agnew/AA/Corp/Enron@ENRON 
Subject: Monthly Natural Gas P & L Request

As part of our monthly testing we review the monthly Natural Gas P & L 
Statement and identify specific regions for which we would like to review 
additional documentation.  Please find below, the regions that we have 
identified.  We are requesting that you supply the P & L top pages for the 
last day of the month for those regions that are applicable to you.  Once we 
have reviewed these top pages, we will be contacting you to discuss the 
drivers of these regions.  Please let me know if you have any questions or 
comments.

Thank You,

Mark Austin
Arthur Andersen
ext. 68680

November  December

IM-East   IM-East
IM-Central  IM-Central
IM-Texas  IM-Texas

FT-West  FT-East
FT--Nwest  FT-NY
FT-MGMT-West FT-West
   FT-Nwest
West Gas Daily  FT-MGMT-West
Storage
   NYMEX
   MANAGEMENT
   Henry Hub Gas Daily
   Texas Gas Daily
   West Gas Daily