As part of our monthly testing we review the monthly Natural Gas P & L
Statement
and identify specific regions for which we would like to review additional
documentation. Please find below, the regions that we have identified. We
are
requesting that you supply the P & L top pages for the last day of the month
for
those regions that are applicable to you. Once we have reviewed these top
pages, we will be contacting you to discuss the drivers of these regions.
Please let me know if you have any questions or comments.

Also, please find below a list of those P&L Top pages requested for January
that
are still outstanding. Please forward this correspondence to any responsible
parties not included in this e-mail.

Thank You,

Mark Austin
Arthur Andersen
ext. 68680

February NG P&L January
Outstanding
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