The Natural Gas Trading audit, executed by Andersen, has been completed.
The attached Final Report has been reviewed with key process owners and issues were discussed with appropriate personnel, both during the audit and at the Closing Meeting.
Final Reports will also be reviewed in detail with Wes and Sally on a periodic basis.
EAS will follow up with you regarding implementation of corrective actions for High Priority Items  If you have any questions, please contact me at ext.
5-4554.
Thank you.
Mechelle Atwood Director, Enron Assurance Services Enron Wholesale Services

Natural Gas Trading Audit Report
The Natural Gas Trading audit, executed by Andersen, has been completed.
The attached Final Report has been reviewed with key process owners and issues were discussed with appropriate personnel, both during the audit and at the Closing Meeting.
Final Reports will also be reviewed in detail with Wes and Sally on a periodic basis.
EAS will follow up with you regarding implementation of corrective actions for High Priority Items If you have any questions, please contact me at ext.
<NUMBER>-<NUMBER>.
Thank you.
Mechelle Atwood Director, <COMPANY> Assurance Services <COMPANY> Wholesale Services
closing meeting items questions contact atwood director company natural gas trading audit sally periodic basis actions high follow regarding implementation andersen completed