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UNITED STATES OF AMERICA

SECURITIES AND EXCHANGE COMMISSION



  ATTESTATION

I HEREBY ATTEST

Attached is a copy of, Form 4, Statement of Changes in

Beneficial Ownership, File No. 6-1, under the name Enron

Corp., on behalf of Jeffrey K Skilling, received in this

Commission December 8, 2000, pursuant to the provisions of

the Securities Exchange Act of 1934.

on file in this Commission
6&ntember 28, 2005

Larry Mills/
Records Officer

It is hereby certified that the Associate Executive Director, Office of Filings
and Information Services, U.S. Securities and Exchange Commission,
Washington, D.C., which Commission was created by the Securities
Exchange Act of 1934 (15 U.S.C. 78a et seq.) is official custodian of the
records and files of said Commission, and all records and files created or
established by the Federal Trade Commission pursuant to the provisions
of the Securities Act of 1933 and transferred to this Commission in
accordance with Section 210 of the Securities Exchange Act of 1934, and
was such official custodian at the time of executing the above attestation,
and that he/she, and persons holding the positions of Deputy Director,
Associate Directors, Special Assistant to the Director, Records Officer,
Branch Chief of Records Management, and the Program Analyst for the
Records Officer, or any one of them, are authorized to execute the above
attestation.

EXH008-00981

SEC 334 (6-03)

Jonathan G. Katz
Secretary

GOVERNMENT
EXHIBIT
  2208
  Crim. No. H-04-25 (S-2)