Subject: "Whalley Request - IT Asset & Depreciation Analysis".

Body: After meeting with our ENW OTC this morning, Whalley has requested the following information: Total current IT asset balance before accumulated depreciation (including hardware, software, capitalized development). Total current accumulated depreciation related to the above IT dollars. Planned 2002 IT depreciation expense. Please note, you should only be reflecting dollars for IT assets that are on your respective BU's books. Planned '02 IT depreciation should just reflect depreciation expense from those assets. IT assets on ENW's books will be picked up by ENW Fin Ops. Depreciation recognized on ENW's books and then allocated to other BU's will be reflected as ENW depreciation and should NOT be reflected in any other BU for purposes of this analysis. Whalley would like to see this information tomorrow. Therefore, please let me know if your respective area cannot provide the information to me by noon tomorrow (10/16). I'm at X3-5439 if you have any questions. Thanks,

Subject: "Amendment".

Body: Michelle, Per our conversation, attached is a draft of an amendment to the Master Firm Purchase/Sale Agreement between IDACORP Energy Solutions, Inc. and Enron North America Corp. which changes the confirming party to ENA. Please call me at (713) 853-5705 or e-mail me with your comments. Stacy Dickson

Subject: "Citizens Reconciliation".

Body: Darla, Attached is the final reconciliation for Citizens. This reconciliation is to repay Citizens for volumes we already recouped from LGS Natural Gas Company. We have included in this calculation the premium, transport costs, fuel and the capacity release credit of $.06 which amounts $241,204.73 due Citizens. Citizens would like to receive payment as soon as possible. In future invoices, we will also see an adjustment for LGS (now Woodward Marketing) volumes to prevent these overpayments from happening. Please let me know when Citizens can expect payment and call me if you have any questions. Thanks,

Subject: "Letter dated December 4, 2000".

Body:
Dear Mr. Dillehay, We are in receipt of the above referenced letter addressed to Mr. Jeff Skilling. At this time, Enron is not interested in utilizing the services Epsilon provides. We do, however, appreciate your interest in Enron and wish you a very happy holiday. Regards,