Urban Financial Group, Inc. ,
 Attached  is the legal risk memo for HEOF's investment in the above 
referenced company.






Angela D. Davis
Enron North America Corp.
1400 Smith, Suite 3842
Houston, Texas 77002
Tele. (713) 345-8347
Fax:  (713) 646-3393
e-mail:  angela.davis@enron.com
mark.haedicke@enron.com, lance.schuler-legal@enron.com, 