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,

Letter dated December 4, 2000
Dear Mr. Dillehay, We are in receipt of the above referenced letter addressed to Mr. Jeff Skilling.
At this time, <COMPANY> is not interested in utilizing the services Epsilon provides.
We do, however, appreciate your interest in <COMPANY> and wish you a very happy holiday.
Regards,
services epsilon provides dillehay receipt referenced letter utilizing mr jeff wish happy regards skilling time company interested holiday