TCPL 2001& 2002 Tolls Application ,
 Gentlemen;

For your perusal and comments is a memo outlining the issues raised by the National Energy Board with respect to TransCanada PipeLines Ltd's 2001 and 2002 Tolls application and their relevance to Enron.

I would be pleased to schedule a time to meet with you to discuss the implications to Enron. Alternatively, you could call me at 6747 or email your comments.

Thanks,

Fino Tiberi
Manager, Government Affairs
Enron Energy Services Canada Co. Ltd
(403) 974-6747
rob.milnthorp@enron.com, eric.le@enron.com, jonathan.mckay@enron.com, 