Ken,

In your last email, you requested additional information. The attached
memo provides you with my observations and suggestions concerning
Northern and Enron.

Have a GREAT DAY!

Neal Shaw

<<2nd Response to Ken Lay.doc<<

Neal Shaw
U.S. Energy Services, Inc.
Phone: (402) 861-9520
Cell: (402) 578-8897
Fax: (402) 861-0461

- 2nd Response to Ken Lay.doc