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October 24, 2001

VIA FACSIMILE 713-216-4660
John Carr
JP Morgan
600 Travis Street, 7th Floor
Houston, Texas 77002

RE: Account No. 4004-0045040803

Dear John:

Kenneth L. Lay
Chairman and
Chief Executive Officer

Enron Corp.
P.O. Box 1188
Houston, TX 77251-1188
713-853-6773
Fax 713-853-5313

kenneth.lay@enron.conr

  This letter is your authority to transfer 76,995 shares of Enron Corp. stock
(3,936 shares of Enron Corp. stock dated 07/26/95 and 73,059 shares of Enron
Corp. stock date 04/22/94 from the JP Morgan Securities Account #ATM-416690
via DTC#0221 to the Enron Corp. Omnibus Acct. HSE-0000-EN at UBS
PaineWebber as soon as possible. )4
  sV Y}-}

  Please call Sherrie Gibson at 713/630-0103 should you have any
questions.

  Sincerely,


cc: Elaine Overturf Pam Butler

  Joanne Cortez
  Sherrie Gibson -"~

EC3864880050096

Endless possibilities TM

EXH063-00300

GOVERNMENT
EXHIBIT
  4082
  Crim. No. H-04-25 (S-2)