Ruth: In follow-up to our telephone conversation, I am confirming that it is my analysis of the purchase agreement between CES and ENA that ENA must refund to CES any transportation refunds it gets relating to the CES transportation contracts that relate to activity prior to January 1, 2000. Likewise, if there are costs relating to such contracts prior to January 1, 2000, those are the responsibility of CES. I hope this helps to clarify the situation. Jeff
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Columbia Energy Services Corporation