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Date: Mon, 7 Feb 2000 22:11:00 -0800 (PST)
From: enron.announcements@enron.com
To: all.america@enron.com
Subject: ENA-Tax Department Promotions/Organization Chart
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I am very pleased to announce the following promotions in the ENA Tax=20
Department.  (The Department=01,s organization chart is attached.)

Morris Clark: promotion to Senior Director.  Morris joined ENA April 1997. =
=20
Prior to joining Enron, he was an Associate at Bracewell & Patterson for=20
almost four years.  Morris earned his law degree from Tulane and LLM in=20
Taxation from NYU.  Prior to attending law school, Morris worked for two=20
years at Deloitte & Touche.

John Swafford: promotion to Senior Director.  Joined Enron July 1996. Prior=
=20
to joining Enron in July 1996, worked as Senior Tax Manager for Deloitte &=
=20
Touche, with prior experience with Texaco.  John received his BBA from=20
University of Texas at Austin is a CPA.=20

Matt Gockerman: promotion to Director.  Matt joined ENA in 1997.  Prior to=
=20
joining ENA, Matt was associated with Coopers & Lybrand in Dallas and Taft,=
=20
Stettinius & Hollister, LLP in Cincinnati.  He graduated from Southern=20
Methodist University with a BBA in Accounting and received his J.D. from th=
e=20
University of North Carolina School of Law.  Matt is licensed as a CPA and =
is=20
also a member of the Ohio Bar.

Rhett Jackson: promotion to Manager.  Rhett joined ENA in October 1997 afte=
r=20
beginning his career with Coopers & Lybrand, LLP in Houston.  Rhett earned=
=20
his undergraduate accounting degree (B.B.A.), masters of tax (M.T.), and la=
w=20
degree (J.D.) all from Baylor University.

Mark Ng: promotion to Manager.  Mark joined Enron in September 1997 from Ai=
r=20
Liquide where he was an Income Tax Supervisor.  He is principally responsib=
le=20
for management of R&A's federal and state income tax matters and special=20
projects relating to the asset companies.  Mark is a CPA and has a BS in=20
management and accounting from the University of Houston.

Troy Kosub: promotion to Tax Supervisor.  Troy joined Enron in July 1998 fr=
om=20
Coastal Corp. and will be joining our London colleagues to complete an=20
assignment relating to US reporting of foreign operations and other=20
international tax matters.  Troy is a CPA with a MBA (concentration in tax)=
=20
and a BBA in accounting and finance both from the University of Houston.

Mary Sontag: promotion to Senior Tax Specialist.  Mary joined Enron in=20
December 1997 and is principally responsible for the supervision of the=20
structured transactions and international group including the Merlin=20
entities, Enron Merchant Investments, Sundance, East Coast Power, Canada, a=
nd=20
Mexico.  Mary graduated from Southwest Texas State University with a BBA in=
=20
accounting.=20


Harry Kent: promotion to Tax Specialist.  Harry joined ENA in January 1999=
=20
and is now principally responsible for the supervision of ENA's federal and=
=20
state income tax matters relating to price risk management.  Harry is a CPA=
=20
and an attorney having graduated with a BBA in accounting from Texas A&M an=
d=20
a JD from South Texas College of Law, respectively.

Dan Matheson: promotion to Tax Specialist.  Dan joined Enron in October=20
1998.  Dan graduated from the University of Melbourne (Australia) in 1998=
=20
with a Bachelor of Commerce and a Bachelor of Laws with Honours.  Dan spent=
=20
the last year of his law degree studying at the University of Texas Law=20
School.  Dan is admitted as an attorney in the State of New York.

Richard Orellana: promotion to Senior Tax Analyst.  Richard joined ENA in=
=20
December 1998 from Coastal Corp. and is principally responsible for ECM=20
Treasury, Destec, Ecogas and JEDI related companies.  Richard is a CPA and=
=20
graduated from the University of Houston with a BBA in accounting and finan=
ce.


=20




