John, I apologize for all the emails back and forth.  We had to make a 
revision on the last retroactive calculation (we called in the "big gun" - 
Laura Scott) and are confident that this is the definitive payment.  I've 
also attached a summary that Janice prepared outlining all payments received 
to date - hopefully, it will clear everything up.  Call if it requires 
further explanation.  (x6724)....

USD     CAD
100,000.00 (Original Payment)  149,780.00
21,000.00 (Gross up on original)  31,453.80
9,545.07 (Retro payment)  14,296.60
17,647.40 (Adj retro re Gross up)  26,432.28
148,192.47    221,962.68
Enron Emails
Enron Emails