Strathcona Paper Company

We have received an executed financial Master Agreement:

Type of Contract: ISDA Master Agreement (Multicurrency-Cross Border)

Effective Date: October 23, 2000

Enron Entity: Enron Canada Corp.

Counterparty: Roman Corporation Limited, by and through its division,
Strathcona Paper Company

Transactions Covered: Approved for all products with the exception of:
Foreign Exchange

Confirming Entity: Enron Canada Corp.

Governing Law: Ontario

Copies will be distributed.

Stephanie Panus