Jim, I can assure you that neither John or myself are trying to attract blame  or "cover our backsides";  however, I do believe that there is/was a genuine  breakdown in communication somewhere in the deal team, accounting and the  desk.
As well, it appears that this is not completely a black and white  issue and can legitimately attract a number of points of view.
As executives  of this company, you, Brian, Tim and Tom absolutely were responsible to  ensure that all aspects of this transaction are managed correctly.
Nevertheless, I think it is amazing we have not had more problems with this  divestment given the size, complexity, time and how intertwined it is into  the overall framework of ENA.
I appreciate your candor and the unselfish maturity to bring to the trading  floor.
I look forward to working with you as we continue to build our Texas and gas  business.
Regards

Bammel Storage Cushion Gas Issue.