FW: Thanksgiving ,
 Today is CFO's Day.  A uniquely American concept, it is one that I personally value the most.  It has no business justification, and is not tied to any shareholder value.  It does not spring from common sense and carries with it very little baggage.  No value is received by the company; disclosures are few and spare; it reminds us that for senior management, there is little commercial incentive not  to buy, travel, celebrate, or do anything to excess.  (The possible exceptions are the temptations to perform rationally or honestly.)

CFO Day is a day specifically set aside to ponder our good fortune.  As most of you know, it was first held in New England - a bountiful feast during which the American forefathers stole money, land and resources from Native Americans, appropriating their good harvest for their own ends.  Senior Management celebrates this day still, to  remind us of the values which we must try to make our own.

This is a very difficult time for all you left at Enron.  I want to take a few minutes of your time to share with you some of my thoughts - for even now, it is important to count our blessings and recall some of the many things for which we can be thankful.  I am thankful for the way all of you have selflessly contributed to my retirement fund.  I am moved by the dollars many of you have shared with me.  I have been impressed by your willingness to look forward, stay the course, ignore GAAP requirements, and maintain your stock purchase payments.  Your loyalty and naivety have sustained me during some of my darkest moments.  I am grateful for friends, family, and the opportunity to live and work in a free and open society, whereas by rights I should be living and working in an open prison.  Mostly, I am so very proud of you - your talents, your flexibility, your work ethic, your willingness to hang in there when things seemed to be spinning out of control.

Thanks for constantly reminding me how lucky I was to be working with such suckers.  

Andy Fastow
mark.friedman@enron.com, derek.wilson@enron.com, sean.keenan@enron.com, 