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

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