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David, I don't know if you are the right person to speak with; however, I am looking for detail to explain the substantial increase in insurance related cost allocations to ENA for 2001. We have been given allocation projections that increase our expense from $3.9M to $8.0M. I would like to know how this was determined and the nature of these costs (ie) what assets/positions. If you are not the right person, I apologize for the intrusion and could you please pass this on to the right spot. Regards

Subject Line:
2001 Allocations