Footnote 8

8. Enron Energy Services Operations, Inc.16B. Plaintiff EESO is a Delaware corporation with its principal place of business inHouston, Texas. EESO is a reorganized debtor under the Plan. Pursuant to the Confirmation Order,EESO is managed by a new board of directors and, to the extent provided in the Plan, by aReorganized Debtor Plan Administrator (Stephen Forbes Cooper LLC) pursuant to the ReorganizedDebtor Plan Administration Agreement.9. ECT Merchant Investments Corp.16C. Plaintiff ECTMI is a Delaware corporation with its principal place of business inHouston, Texas. ECTMI is a reorganized debtor under the Plan. Pursuant to the ConfirmationOrder, ECTMI is managed by a new board of directors and, to the extent provided in the Plan, bya Reorganized Debtor Plan Administrator (Stephen Forbes Cooper LLC) pursuant to theReorganized Debtor Plan Administration Agreement.10. Enron Power Marketing, Inc.16D. Plaintiff EPMI is a Delaware corporation with its principal place of business inHouston, Texas. EPMI is a reorganized debtor under the Plan. Pursuant to the Confirmation Order,EPMI is managed by a new board of directors and, to the extent provided in the Plan, by aReorganized Debtor Plan Administrator (Stephen Forbes Cooper LLC) pursuant to the ReorganizedDebtor Plan Administration Agreement.11. Atlantic Commercial Finance, Inc.16E. Plaintiff ACFI is a Delaware corporation with its principal place of business inHouston, Texas. ACFI is a reorganized debtor under the Plan. Pursuant to the Confirmation Order,ACFI is managed by a new board of directors and, to the extent provided in the Plan, by aReorganized Debtor Plan Administrator (Stephen Forbes Cooper LLC) pursuant to the ReorganizedDebtor Plan Administration Agreement.604041v1/007457-10-