Footnote 8

(c)On or about November 29, 2001, Martin Woodhams sent an e-mail to JohnFiorello confirming the number of 2009 allowances owned by Colonnade.1560. In connection with the Roosevelt transaction, Barclays knowingly gave substantialassistance to the Insiders.(a)On or about December 28, 1998, a telephonic conference call was heldbetween Richard Williams, Enron employees, and others regarding the details of the natural gas andprepay and commodity swap terms.(b)On or about April 26, 1999, Richard Williams sent an e-mail to JonathonTaylor and Brian Smith regarding Enron performance issues.(c)On or about November 17, 1999, Richard Williams sent an e-mail to BrianSmith regarding the Roosevelt unwind.1561. In connection with an SPV known as “Colonnade,” Barclays knowingly gavesubstantial assistance to the Insiders.(a)On April 25, 2001, Martin Woodham of Barclays sent an e-mail to himselfsummarizing Arthur Andersen’s “smell test” for special purpose vehicles to meet if they are to betreated as off-balance sheet.(b)In its June 6, 2001, engagement letter for the SO transaction, Benoit de Vitry2of Barclays wrote to an employee of Enron, regarding Enron’s payment of out of pocket expensesincurred by Barclays.(c)On June 22, 2001, Martin Woodham of Barclays e-mailed an employee ofEnron, assuring Enron regarding Colonnade’s intended transactional history, business limitations,business partners, and unencumbered assets, months before Colonnade was created or even named.(d)On June 25, 2001, Richard Williams of Barclays e-mailed Martin Woodhamsof Barclays, regarding the Andersen “smell test” for Colonnade.604041v1/007457-482-