Letter dated December 4, 2000 ,
 Dear Mr. Dillehay,

We are in receipt of the above referenced letter addressed to Mr. Jeff 
Skilling.  At this time, Enron is not interested in utilizing the services 
Epsilon provides.  We do, however, appreciate your interest in Enron and wish 
you a very happy holiday.

Regards,
Sherri Sera
Assistant to Jeff Skilling
713.853.5984
713.646.8381 (fax)
sherri.sera@enron.com
rdillehay@epsilon.com