The Weather Derivatives 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 action 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

Weather Derivatives Audit Report
The Weather Derivatives 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 action 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
andersen completed follow weather derivatives audit atwood director company questions contact ext regarding implementation corrective reports reviewed wes sally periodic basis high priority items