Deal #87541

The above reference deal number (#87541) needs to be split due to
counterparty name change and credit/legal (contract) changes that also need
to be made. Effective 5/1/00, Industrial Energy Applications, Inc. changed
its name on the deal to Heartland Energy Group, Inc. and a new contract was
negotiated. As such, production for 5/1/00 - 5/31/04 needs to be split and
moved under HEARTLAND ENERGY GROUP, INC. I will be faxing you a copy of the
new (manually produced) confirmation.

Please notify me once the split has occurred as there is a guarantee
associated with this transaction in addition to a new master contract.

Thank you!
Cyndie