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Searching in Illinois/ Delaware/ remaining U.S. Fed Bac Courts, I find NO
filings for Smurfit. In addition, I find no Tax liens or judgments at this time in these states. I will continue to check. Please let me know if you have any additional information. I will keep you informed. Debra Perlingiere Enron North America Corp. Legal Department 1400 Smith Street, EB 3885 Houston, Texas 77002 dperlin@enron.com Phone 713-853-7658 Fax 713-646-3490
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