From: enron.announcements@enron.com
To: all.america@enron.com
Date: 2000-02-08 06:11:00+00:00
Subject: ENA-Tax Department Promotions/Organization Chart

I am very pleased to announce the following promotions in the ENA Tax 
Department.  (The Department,s organization chart is attached.)

Morris Clark: promotion to Senior Director.  Morris joined ENA April 1997.  
Prior to joining Enron, he was an Associate at Bracewell & Patterson for 
almost four years.  Morris earned his law degree from Tulane and LLM in 
Taxation from NYU.  Prior to attending law school, Morris worked for two 
years at Deloitte & Touche.

John Swafford: promotion to Senior Director.  Joined Enron July 1996. Prior 
to joining Enron in July 1996, worked as Senior Tax Manager for Deloitte & 
Touche, with prior experience with Texaco.  John received his BBA from 
University of Texas at Austin is a CPA. 

Matt Gockerman: promotion to Director.  Matt joined ENA in 1997.  Prior to 
joining ENA, Matt was associated with Coopers & Lybrand in Dallas and Taft, 
Stettinius & Hollister, LLP in Cincinnati.  He graduated from Southern 
Methodist University with a BBA in Accounting and received his J.D. from the 
University of North Carolina School of Law.  Matt is licensed as a CPA and is 
also a member of the Ohio Bar.

Rhett Jackson: promotion to Manager.  Rhett joined ENA in October 1997 after 
beginning his career with Coopers & Lybrand, LLP in Houston.  Rhett earned 
his undergraduate accounting degree (B.B.A.), masters of tax (M.T.), and law 
degree (J.D.) all from Baylor University.

Mark Ng: promotion to Manager.  Mark joined Enron in September 1997 from Air 
Liquide where he was an Income Tax Supervisor.  He is principally responsible 
for management of R&A's federal and state income tax matters and special 
projects relating to the asset companies.  Mark is a CPA and has a BS in 
management and accounting from the University of Houston.

Troy Kosub: promotion to Tax Supervisor.  Troy joined Enron in July 1998 from 
Coastal Corp. and will be joining our London colleagues to complete an 
assignment relating to US reporting of foreign operations and other 
international tax matters.  Troy is a CPA with a MBA (concentration in tax) 
and a BBA in accounting and finance both from the University of Houston.

Mary Sontag: promotion to Senior Tax Specialist.  Mary joined Enron in 
December 1997 and is principally responsible for the supervision of the 
structured transactions and international group including the Merlin 
entities, Enron Merchant Investments, Sundance, East Coast Power, Canada, and 
Mexico.  Mary graduated from Southwest Texas State University with a BBA in 
accounting. 


Harry Kent: promotion to Tax Specialist.  Harry joined ENA in January 1999 
and is now principally responsible for the supervision of ENA's federal and 
state income tax matters relating to price risk management.  Harry is a CPA 
and an attorney having graduated with a BBA in accounting from Texas A&M and 
a JD from South Texas College of Law, respectively.

Dan Matheson: promotion to Tax Specialist.  Dan joined Enron in October 
1998.  Dan graduated from the University of Melbourne (Australia) in 1998 
with a Bachelor of Commerce and a Bachelor of Laws with Honours.  Dan spent 
the last year of his law degree studying at the University of Texas Law 
School.  Dan is admitted as an attorney in the State of New York.

Richard Orellana: promotion to Senior Tax Analyst.  Richard joined ENA in 
December 1998 from Coastal Corp. and is principally responsible for ECM 
Treasury, Destec, Ecogas and JEDI related companies.  Richard is a CPA and 
graduated from the University of Houston with a BBA in accounting and finance.