Teeside

Jeff-

I was extremely sorry to hear of the tragic incident at your Teesside
facility. I'm sure that your immediate concern is to ensure the well-being
of those employees and families directly impacted.

However, I'm equally certain that you will insist on a detailed Root Cause
Analysis of the incident to minimize the potential of a recurrence. The
objective, expert assessment
of a qualified third party can serve to reinforce and add credibility to
such an analysis. These efforts are typically sanctioned by the Board of
Directors.

Our firm, Pilko & Associates, is an international management consulting firm
focused on high profile EHS assignments. We rountinely consult for BP and
Shell in London- and are currently assisting BP in investigating whistle
blower claims on the North Slope. After a recent incident, the Board of
Directors of Phillips Petroleum retained us to lead a Blue Ribbon Panel to
investigate the situation at their Pasadena chemicals complex.

We have a 10+ year track record assisting Enron on high profile EHS
assignments. We are well known by your M&A team; Terry Thorne and Mike
Terraso.

I will call your office on Tuesday to followup on this email.

Best regards- George Pilko