Subject: "Transco Historical Imbalance & BUG/LILCO Accounting Issues".

Body: Last year money was to be set aside in reserves to cover the net amount needed to resolve these issues with Transco, BUG , LILCO and Enron. The total dollars required was approximately $4.25 million. An amount of $3.55 million needed for the Transco historical imbalance resolution. The remaining balance was needed for the BUG and LILCO accounting issues that Keyspan brought to our attention last year. Bob Hall has $3.5 million reserved in his area for the Transco historical imbalance. The remaining $50,000 for Transco and approximately $700,000 of additional funds for the accounting issues were to be reserved last year under "The Office of the Chairman". Sally Beck and Janet Dietrich arranged for this additional money to be reserved at the "Chairman" level since the additional funds were needed to correct an old accounting problem that should not hit the East Desk P&L. Also, the arrangement was that the reserve would be maintained until the settlement payments were made by Enron. As with most stories, there is some good news and some bad news. First, the bad news. After a great deal of investigation, it appears that there currently is no reserve at the "Office of the Chairman" for these additional funds. Now, the good news. Georgeanne will take the necessary steps to make sure there is money available so that we can quickly resolve these issues with Keyspan and Transco. If you have questions, please give me a call. Ruth x31667

Subject: "Delivery Confirmation".

Body: Dear Jane M. Tholt, Once again thank you for shopping with 1-800-FLOWERS.COM . At this time, we would like to provide you with delivery information regarding your order: Your order, 18754725 was delivered on 12/20. If you have any questions regarding your order, e-mail us at customerservice@1800flowers.com or call us at 1-800-468-1141. Sincerely,

Subject: "e-Trans Contract Administration".

Body: Contract 00008 was suspended at 11/30/2001 13:24:49 PG&E National Energy Group and any other company referenced herein that uses the PG&E name or logo are not the same company as Pacific Gas and Electric Company, the regulated California utility. Neither PG&E National Energy Group nor these other referenced companies are regulated by the California Public Utilities Commission. Customers of Pacific Gas and Electric Company do not have to buy products from these companies in order to continue to receive quality regulated services from the utility.

Subject: "LOI - United Fuels International Inc.".

Body:
At the request of Bob Shults, I am attaching our proposed form of Letter of Interest. This LOI has been revised to cover US crude, refined products and coal and emissions. If the enclosed meets with your approval, please execute the agreement and return it to me via fax no. (713) 646-3490. I will then have it executed by Enron Net Works. If you have any comments or questions please call Mark Greenberg, Senior Counsel, at (713) 345-8897 or Bob at (713) 853-0397.