Updated BRM Risk Universe Model

From: terrie.wheeler@enron.com

To: jill.erwin@enron.com, john.berggren@enron.com, wanda.curry@enron.com,sally.beck@enron.com, beth.apollo@enron.com, naomi.connell@enron.com, kevin.sweeney@enron.com, john.echols@enron.com, lou.casari@enron.com, todd.henne@enron.com, rod.hayslett@enron.c

Subject: Updated BRM Risk Universe Model

Cc:

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Date: Thu, 27 Jan 2000 09:31:00 -0800 (PST)

Attached is a proposed updated version of the BRM Risk Universe for our 2000
audit plans. Arthur Andersen has initiated several changes and additions,
with the most significant ones shown in "red" on the attachment.

Please review and provide me with your comments, if any, by Monday January
31st. The updated model will be presented in the February Audit Committee.

Thanks.

Terrie