Additionally, in a letter sent Tuesday to Jeffrey Skilling, Tauzin and Greenwood requested that the former Enron Chief Executive Officer (CEO) make himself available for Committee staff interviews.

(Below are copies of the letters sent to Andersen Managing Partner and CEO Joseph F. Berardino and Former Enron CEO Jeffrey Skilling.)

December 13, 2001
Joseph F. Berardino
Managing Partner and Chief Executive Officer
Andersen LLP
33 W. Monroe Street
Chicago, Illinois 60603

Dear Mr. Berardino:  

This letter is to confirm requests for certain Andersen records and interviews with Andersen personnel made during a meeting last week between Committee staff and Andersen representatives.  Specifically, Committee staff requested the opportunity to interview David Duncan, the Andersen partner-in-charge of the Enron account, and those Andersen employees who worked on the audits of the Enron Corporation from 1997 to present.  Please make Mr. Duncan available for a Committee staff interview no later than December 21, 2001.  Additionally, the Committee staff made requests for various Andersen records and information as they related to the Enron audits.

As part of the Committee’s investigation, and pursuant to Rules X and XI of the U.S. House of Representatives, please provide the Committee with the following records by December 21, 2001:

1.       All work papers and records for the years 1997 to 2001 in Andersen’s possession or control relating to the Enron account, including, but not limited to:

a.       all records relating to proposed adjustments by Andersen, and/or Enron’s internal auditors, accounting staff, or financial officers that were not recorded in Enron’s financial statements from 1997 to present; and

b.       all correspondence issued by Andersen to Enron management or the Audit and Compliance Committee relating to Andersen’s audits or reviews of Enron’s 1997 to 2001 financial statements, and all records and correspondence relating to Enron’s internal accounting practices and controls from 1997 to present;

2.       All records in Andersen’s possession or control relating to Enron’s decision announced in November 2001 to restate its financial statements for the years 1997 to the present;

3.       All records relating to Andersen’s recommendation(s) to Enron to restate its financial statements for the years 1997 to the present;

4.       A specific accounting of Enron’s off balance sheet debt from 1997 to 2001, including obligees and amounts owed;

5.       All records in Andersen’s possession or control relating to any consultations with or opinions rendered by Andersen’s Professional Standards Group relating to any or all of Enron’s Special Purpose Entities (SPE), partnerships, subsidiaries, or affiliates;

6.       All records in Andersen’s possession or control relating to the formation or structuring of Enron’s various SPEs, subsidiaries, and/or partnerships, to include but not limited to, all partnership agreements and their management policies, and past or present organization structures;

7.       All records in Andersen’s possession or control relating to any contacts, notifications or approvals of the LJM Cayman, L.P. ("LJM1"), LJM2 Co-Investment, L.P. ("LJM2"), Joint Energy Development Investments, L.P. ("JEDI"), Chewco Investments, L.P. ("Chewco"), the Raptor entities, the Marlin Water Trust (“Marlin”), Osprey Trust (“Osprey”), Whitewing Associates, L.P. (“Whitewing”) and Big Doe partnerships, and/or their subsidiaries, partners, or affiliates, and their transactions with Enron, including but not limited to, by Enron's Board of Directors, Enron's Officers, Enron's Audit and Compliance Committee, and/or Andersen;

8.       All records in Andersen’s possession or control disclosing or indicating that Enron employees or officers held equity interests or positions in any or all Enron SPEs, partnerships, subsidiaries, or affiliates.

9.       All records in Andersen’s possession or control reflecting any objections or concerns expressed by any Andersen employee or partner, or any Enron employee, officer or Director relating to any equity interest in or position held by any Enron employee or officer in LJM1, LJM2, JEDI, Chewco, the Raptor entities, Marlin, Osprey, or the Whitewing and Big Doe partnerships, or any Enron SPE, subsidiary, affiliate, or partnership;

10.   All correspondence in Andersen’s possession or control exchanged between Enron and Andersen regarding the structure of, disclosure of, and/or accounting for LJM1, LJM2, JEDI, Chewco, the Raptor entities, Marlin, Osprey, and/or the Whitewing and Big Doe partnerships or their subsidiaries, or any Enron SPE, affiliate, subsidiary, or partnership disclosed in any of Enron’s filings with the Securities and Exchange Commission, including but not limited to all Enron management representation letters relating to said SPEs and partnerships to its auditors from 1997 to present;

11.   All records in Andersen’s possession or control relating to Enron’s Audit and Compliance Committee meetings, and copies of all Andersen presentations made to the Audit and Compliance Committee from 1997 to present;

12.   All management letters issued by Andersen to Enron from 1997 to present, and all records relating to such management letters.  Also, copies of any correspondence between Andersen and Enron regarding the adequacy of Enron’s internal auditing or accounting controls from 1997 to present;

13.   All records relating to any non-audit, consulting services provided by Andersen to Enron for the period 1997 to the present;

14.   A list of any current or former Andersen executives, management level managers, and/or accounting and finance personnel who left Andersen to work for Enron from 1997 to present;

15.   All records relating to any memoranda or correspondence between Andersen’s engagement team or Andersen’s Houston office and Andersen’s national office discussing the impact on the Andersen’s independence from providing non-audit consulting services provided to Enron from 1997 to present;

16.   All records relating to the Andersen audit engagement team’s final memorandum summarizing any sensitive accounting, disclosure and/or auditing issues and the conclusions reached by the engagement team with respect to those matters;

17.   All records in Andersen’s possession or control relating to peer review reports issued to Andersen from 1997 to the present, and copies of any draft reports or letters of comments provided to Andersen, the Public Oversight Board, and AICPA staff or peer review committee during the current peer review being performed by Deloitte & Touche; and

18.    List of the names of the following lead engagement personnel on the Enron engagement and the period they have been assigned to the Enron engagement:

a.       Audit partner

b.      Review or concurring partner (s)

c.      Manager(s)

d.      Lead Senior Accountant

e.       Lead Tax Partner

f.       Senior relationship or service partner if someone other than (a) above.

g.      Partners in the U.S. Professional Services Group, Industry specialist partners, and the lead consulting partner(s) assigned to service Enron.

19.   All records in Andersen’s possession or control relating to all Enron SPEs, including but not limited to LJM1, LJM2 JEDI, Chewco, the Raptor entities, Marlin, Osprey, and the Whitewing and Big Doe partnerships, and/or their subsidiaries, partners, or affiliates, not produced in response to the above requests.

Please note that, for the purpose of responding to this request, the term "Enron," as used above, means Enron Corp., or one or more of its divisions, subsidiaries or affiliates, or related entities.  The terms "records" and "relating" should be interpreted in accordance with the attachment to this letter.

If you have any questions, please contact Mr. Mark Paoletta, Chief Counsel for Oversight and Investigations, at (202) 225-2927.

Thank you for your prompt attention to these matters. We appreciate your cooperation.

Sincerely,

W.J. “Billy” Tauzin, Chairman                                              

James C. Greenwood, Chairman
Subcommittee on Oversight and Investigations

cc:       
The Honorable John D. Dingell, Ranking Member
The Honorable Peter Deutsch, Ranking Member
Subcommittee on Oversight and Investigations

December 11, 2001

Mr. Jeffrey Skilling
c/o Bruce A. Hiler, Esq.
O’Melveny & Myers, LLP
555 13^th Street, N.W.
Suite 500 West
Washington, D.C.  20004-1109

Dear Mr. Skilling:

The Committee on Energy and Commerce has initiated an investigation into the issues surrounding Enron Corporation’s collapse, as well as any potential implications it may have on the U.S. electricity and natural gas markets.  To assist us in this inquiry, we request that you make yourself available for a Committee staff interview within the next two weeks, or no later than December 21, 2001.  If you are unable to travel to Washington, D.C., Committee staff is willing to travel to Houston, Texas, or another specified location. 

To schedule this interview, or if you have any questions, please contact Mr. Mark Paoletta, Chief Counsel for Oversight and Investigations, at (202) 225-2927.

Sincerely,

W.J. “Billy” Tauzin, Chairman                      

James C. Greenwood, Chairman
Subcommittee on Oversight and Investigations

cc:       
The Honorable John D. Dingell, Ranking Member
The Honorable Peter Deutsch, Ranking Member
Subcommittee on Oversight and Investigations