Subject: "TradeSpark, L.P. Website".

Body: Please provide the following lawyers with a guest ID to the above website. The individuals listed next to the products will check any online GTC's (we think there are none), and/or short or long product descriptions to determine whether we are happy with the language/contract terms. Mark Taylor Mark Greenberg Stacy Dickson-nat gas Shari Stack-power Wayne Gresham-coal Brent Hendry-weather John Viverito-emissions

Subject: "Hectic?".

Body: Hey there stranger: By the looks of your attire (very nice), and the pace of you walk the other night, looks like you're back in the working groove. Hope work is fun and your classes are good. I'm trying to get used to the "no life" thing again. And you slacked on the happy hour. Best,

Subject: "Volume Management Addition: Eugene Lee".

Body: We have another addition to the office! Eugene Lee has recently joined the Volume Management group. Prior to joining the Enron team, Eugene was a Teaching Assistant for Washington State University's School of Accounting, Information Systems, and Business Law. He is a graduate of WSU, and recently received a Masters degree in Accounting-Business Administration (with an emphasis on Management Information Systems). Eugene earned his Bachelors Degree in Business Administration (emphasis: Accounting) in May of 1999. Please join us in welcoming Eugene to our Portland office!

Subject: "Questions Related to 20Q".

Body:
Chris, I am not sure if you are the person to answer these questions or not, but I have your name as my contact. I have a few questions regarding Company 20Q: 1. Bad Debts Expense/Allowance for Doubtful Accounts: The balance sheet activity does not match the income statement activity. The difference is roughly $10 million. Could you please provide a detailed analysis of the following two accounts: 52501000 20017000 2. Amortization: What does the expense in account 5700-0000 relate to? I see that the monthly expense increased from 2,959 to 39,462 in April. Did some new items appear? If so, please explain the nature of the transactions. I will need to this information to ensure that our tax amortization is properly reflected for 2001. 3. Deferred Debits: Please provide an explanation of what is in this account. 4. State Apportionment: Please verify that the following amounts are truly foreign in nature (as evidenced by jurisdiction code 79). I am asking for verification so that I can be sure that my calculated state tax rate is correct.