Footnote 8

(c)On or about December 29, 1998, R. Davis Maxey of Enron sent a facsimileto Brian McGuire regarding execution of the Enron guarantee in the Project Renegade transaction.1567. In connection with the Valhalla transaction, BT/Deutsche Bank knowingly gavesubstantial assistance to the Insiders:(a)On or about December 21, 1999, Brian McGuire sent a facsimile to R. DavisMaxey and an Enron employee enclosing a revised accounting memorandum for Project Valhalla.(b)On or about May 2, 2000, Deutsche Bank AG sent a reimbursement ofexpenses letter agreement to Enron pursuant to which Deutsche Bank AG agreed to reimburse Enronfor various expenses incurred in connection with Project Valhalla.(c)On or about May 2, 2000, Deutsche Bank AG’s in-house counsel sent a letterto Enron expressing counsel’s opinion with respect to the legality and validity of Deutsche BankAG’s participation in Project Valhalla under the laws of the Federal Republic of Germany.CIBC1568. In connection with the Riverside III transaction, CIBC and CIBC World Markets plcknowingly gave substantial assistance to the Insiders.(a)On or about June 1, 1998, Shannon Ernst, David Weekes, and Mark Wolf sentan Application for Corporate Credit to VP, Risk Management and CIBC Credit Committee, withcopies to Robert Long, Colette Delaney, Michael Corkum, and Katheryn McGovern.1569. In connection with the Riverside IV transaction, CIBC and CIBC World Markets plc,knowingly gave substantial assistance to the Insiders.(a)On or about September 14, 1998, Shannon Ernst, Steve McTiernan, and MarkWolf sent an Application for Corporate Credit to VP Risk Management and CIBC Credit Committeewith copies to Colette Delaney and Katheryn McGovern.604041v1/007457-487-