Collateral Valuation
			       Bank of Amertca      -

Stock Price assumptions                           274ul~01~
      Enron       546.84             TCW. Select   S 16.74
    Compaq        $14.50             TCW-Ag~.      S13.16
    Eli Lilly     $78.12             TCW - Small   $20.90
      EOTT        S20.25

 .54 (1 0       ason~ In                         e       n      I!.....
 Outstanding Loan Balance                                             S7.304..392

 Collateral Pled ed                                     Shares        Value
 Enron Corp.                                             393,597     $18,436,083
 Compaq Computer                                         332,256      54.817,712
 Total Market Value of Collateral                                    523,253,795
 Less: Collateral Required (80% LTV)                     31.41/o      59,130,490

 Excess (Deficit) Collateral                                         SI 4.123,305
 Borrowing Power                                                     Si 1,295,644
 Available to Borrow                                                 SlI.298.644


 -                   hi
 Outstanding Loan Balance                                         .   S6~952,OO0

 Collateral Pled ed                                     Shares        Value
 Compaq                                                  113,064      51,639,428
 Eli Lilly & Co.                                         20,220       $1,579,586
 EOTT Energy Parmers                                      5,000         5101.250
 TCW Galileo Select Equines                              131,738      52,205,294
 TCW Galileo Ag~essive Growth                            37,949         $499,409
 TCW Small Cap Growth                                    41,485         5867,037
 Enron Corp. (includes addinonal 25,000 shares)          60,000       52.810.400
 Total Market Value of Collateral                                     S9,702,404
 Less: Collateral Required (LTV 80%)                     71.65%       58,690,000

 Excess (Deficit) Collateral                                          51 ,O1Z,404
 Borrowing Power                                                       5809,923
 Available to Borrow                                                   5809.923

LOC..010727
 St7i'2002

GOVER~NMENT
  EXHIBIT
   24217
 Crim No. H 04-0025

1

 Confidential Treatment
 Requested under FOIA


LAY-SEC-I 000000161

 79.30/c

 20.7%
100.0%


 16.9%
16.3%
 1.0%
22.7%
 5.1%
 8.9%
290%
100.0%

F





			 Collateral Valuation
			   Bank of America

 *           LU.      C            oa         enet                S5.000..O0O
 Outstanding Loan Balance


 Collateral Pledged                                  Shares       Value
 Enron Corp.                                          143,690     36,730.440
 Total Market Value of Collateral                                 S6.730.440
 Less: Collateral Required (800/a LTV)                 74.3%      S6.250.O00

 Excess (Deficit) Collateral                                       S480.440
 Borrowing Power                                                   S384~3S2
 Available to Borrow                                               S384.J52

$750.000 Line of CredIt (Unsecured) I/N/O Kenneth L. & Linda P. Lay
Outstanding Loan Balance

				     LOC..010727
				       8fl~'2OO2

								      so

						    Confidential Treatment
						    Requested under FOIA

					       LAY-SEC-I 000000162





			 Collateral Valuation
				 Chase
       27-Jul-01

Stock Price Assumprwns
	  Enron    546.84
	Corrma~    514.50

 S 15.0 Million Non Purpose Credit Line
 I   STOCK        Symbol  Certif. No.
 Enron Corp        ENE    HC153831
 Enron Corp        ENE     from PW
			   Total ENE

				   Shares
				    26,017

				   233,163

					       Value
					   S   1.218,636
					   S   9.702.719
					   S   10.921,355

							Ownership I
							 Personal
							 Personal
						       9*7 4%

		 C?Q      BB125523     20.000 S    290,000   Personal
			  Total CPQ    20,000 S    290,000 2.6%

		     Total Value of Collateral  S 11.211355

				  LTV              SO%
		     AVAILABLE BALANCE            SST~4Ot,5I&
				  Funded          (S7.042.000~
		     REMAINING BALANCE . ~

			     L0C010727
			      8/7/2002

						ConFidential Treatment
						Requested under FOIA

					  LAY-SEC-I 000000163

Compaq





		     Collateral Valuation
			  Compass

     27-Jul-01

Stock Price Assum tior,
	Enron     S46.84
       Eli Lilly  S78.12

S 10.0 Million Non Purpose Credit Lane

   STOCK          Symbol  Certif. No. Shares  Ownership

Eli Lilly           LLY   FC24922    5,000    Personal
Eli Lilly           LLY   CNY1S3SO   5 000    Personal
			   Total LLY 10,000     78~,2OO

Enron Corp          ENE   HC119322   7690     Personal
Enron Corp          ENE   HC119285   22.052   Personal
Enron Corp          ENE   HC119286   1,751    Personal
Enron Corp-Split    ENE   HC164652   1,751    Personal
Enron Corp          ENE   HC1 19359  4,521    Personal
Enron Corp-Split    ENE   HC164653   4,521    Personal
Enron Corp          ENE   HC1 19350  7,792    Personal
Enron Corp          ENE   HC127094   9440     Personal
			  Total ENE  59.518   2.787.823
				     TOTAL $ 3,569,023
				       LTV      800/.
			AVAILABLE BALANCE     52.855.218
				      ~
			REMAINING BALANCE     (S634.653)

Additional Collateral
Sanoers Moms Hams (30% LTV. caooed at Si .000.000)
				      Total  S 3,500,000
				       LW       30%
			AVAILABLE BALANCE    S 1.000,000
				     Funded         S0~
			REMAINING BALANCE     S1.O00.090

						    Con f~dc:)IiaI Trcalnlcnl
						    Rcques!ed undcr FOIA


						  LAY-SEC-I 000000164

2 1.9%


78,1%

LOC.01077
  5/712002