ML021570089

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Third Interim Application of Pricewaterhousecooper Llp for Allowance and Payment of Compensation and Reimbursement of Expenses (December 1, 2002 Through March 31, 2002); Declaration of Thomas E. Lumsden in Support Thereof
ML021570089
Person / Time
Site: Diablo Canyon  Pacific Gas & Electric icon.png
Issue date: 05/10/2002
From: Lumsden T
PricewaterhouseCoopers, LLP
To:
Office of Nuclear Reactor Regulation, US Federal Judiciary, Bankruptcy Court
References
SF 01-30923 DM
Download: ML021570089 (144)


Text

Thomas E. Lumsden.

PricewaterhouseCoopers LLP 199 Fremont Street San Francisco, CA 94105 Telephone:

(415) 498-5000 Facsimile:

(415) 498-6699 Accountants and Financial Advisors for Official Committee of Unsecured Creditors 1

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10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 FILED MAY 1,5 2002 UNITED STATES BANKRUPTCY COURT SAN FRANCISCO, CA Case No. SF 01-30923 DM Chapter 11 THIRD INTERIM APPLICATION OF PRICEWATERHOUSECOOPERS LLP FOR ALLOWANCE AND PAYMENT OF COMPENSATION AND REIMBURSEMENT OF EXPENSES (DECEMBER 1, 2001 THROUGH MARCH 31,2002); DECLARATION OF THOMAS E.

LUMSDEN IN SUPPORT THEREOF Hearing:

Date: July 2, 2002 Time: 1:30 pm Place: 235 Pine Street,-2 2nd Floor San Francisco, CA

&t 441:

o Ie~jV UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF CALIFORNIA SAN FRANCISCO DIVISION In re PACIFIC GAS AND ELECTRIC COMPANY, a California corporation, Debtor.

1TO THE HONORABLE DENNIS MONTALI,UNITED STATES BANKRUPTCY JUDGE, THE OFFICE OF THE UNITED STATES TRUSTEE, THE DEBTOR, AND 2

OTHER PARTIES IN INTEREST:

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PricewaterhouseCoopers LLP ("PwC"), accountants and financial advisors to the Official 5

Committee of Unsecured Creditors ("Committee") in the Pacific Gas and Electric ("PG&E")

6 bankruptcy case, hereby submits its third interim application for allowance and pa yment of 7

compensation and reimbursement of costs and expenses (the "Third Interim Application")

8 covering the period from,December 1, 2001 through March 31, 2002 (the "Third Application 9

Period"). In support of the Third Interim Application, PwC respectfully represents as follows:

10 I.

INTRODUCTION 12 13 This is PwC's third long-'form interim application for approval of compensation and 14 reimbursement of related expenses for services rendered on behalf of the Committee during 15 PG&E's chapter 11 case. PwC submits this Third Interim Application in accordance with 16 Bankruptcy Code sections 330-and 331, Rule;2016 of the Federal Rules of Bankruptcy Procedure 17:

(the "Banku. ptcy RiVIes"), the Office of the United States Trustee for the Northern District of 18 California Guidelines (the "UST Guidelines"), and the United States Bankruptcy Court Northern 19 District of California Guidelines for Compensation and Expense Reimbursement of Professionals 20

and Trustee ("Court Guidelines"). Through this Third Interim Application, PwC seeks 21 (i) interim approval and allowance of $852,999 in fees accrued and $75,404 inr expenses incurred 22 for services rendered by PwC on behalf of the Committee during the period December 1, 2001 23 through and including March 31, 2002.

24 During the Third Application Period, PwC professionals spent a total of 2,221.3 hours3.472222e-5 days <br />8.333333e-4 hours <br />4.960317e-6 weeks <br />1.1415e-6 months <br /> 25 rendering services to the Committee in connection with the PG&E bankruptcy case at a blended 26 hourly rate of $384. PwC also incurred $75,404 in costs and expenses in connection with those 27 services, for which PwC is requesting reimbursement. Accordingly, PwC seeks allowance and 28 2

payment of a total of $928,403 for services rendered and reimbursement of costs and expenses incurred during the Third Application Peri6cd. PwChas received payment of fees in the amount of $555,607 and expenses in the amount of $58,181 on account of the Monthly Cover Sheet Applications for the period of December 1, 2001 through March 31, 2002. The services and costs for the Third Application Period are described below and are detailed in the exhibits filed concurrently herewith.

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9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 On April 6, 2001 (the "Petition Date"), Pacific Gas and Electric Company (the "Debtors") filed voluntary petitions for reorganization under Chapter 11 of title 11 of the United States Bankruptcy Code ("Bankruptcy Code"). The Debtors continue to operate their business and manage theif prbperties as debtirsiLinirpossssion pursuaint *to Sections 11 07(ay and 1108 of the BankruptdykCode.

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der"). authoriig ucr On July 2 2001 is§ C6urt enfered an otder (the zing, nun" pro tunc, employment of PwC, as of April' 11,"2001, as*AccOUh'tant "6fiid Finaricial Advisors for the

-Committee.

7 The Retention Order authorized the `retention of, PwC to render to thie' COmmittee the following.essential services, which include but are not limited to the following:

(a)

Assistance to the Committee in the review-of financial related disclosures required by the Court, including the Schedules of Assets and Liabilities, the Statement of Financial Affairs and Monthly Operating Reports; (b)

Assistance with a review of the Debtor's short-term cash management practices; 3

SUMMARY

OF DEVELOP-MENtTS 1N THERCASE i "

1 (c)

Advice and guidance to the Committee with respect to utility accounting 2

and electric and gas utility operating elements, including elements of rate making, cost recovery 3

and the financial impact of regulatory decisions; 4

(d)

Assistance and advice to the Committee with respect to the value of the 5

Debtor's operating assets and make recommendations regarding ihe highest and best use, 6

operation, and ultimate disposition of such assets; "7

(e)

Assistance in the review of financial information distributed by the Debtor 8

to creditors and others, including, but not'limited to, cash flow projections and budgets, cash 9

receipts and disbursement analysis, analysis of various asset and liability accounts, and analysis 10 of proposed transactions for which Court approval is sought; 11 (f)

Attendance at meetings and assistance in discussions with the Debtor, 12 regulators, State agencies, mortgage holders and other secured lenders in this chapter 11 case, the 13 U.S. Trustee, other parties in interest and professionals hired by the same, as requested; 14 (g)

Assistance in the review and/or preparation of information and analysis 15 necessary for the confirmation of a Plan of Reorganization in this chapter 11 case; 16 (h)

Assistance to the Committee and its counsel in the preparation and 17 evaluation of potential litigation; 18 (i)

Assistance in the discharge of the Committee's duties and functions in this 19 case, including, but not limited to, compilation of miaterial required for court testimony; and 20 (1)

Render such other general business consulting or such other assistance as 21 the Committee or its counsel may deem necessary that are not duplicative of servic'es provided 22 by other professionals in this proceeding.

23 24 PwC incorporates by reference the overview of case activity presented in the Section II of "25

'the Third Interim Application of Milbank Tweed Hadley & McCloy LLP for Allowance and 26 Payment of Compensation and Reimbursement of Expenses. The Debtor continues to operate its 27 business, and cash flow appears to be neutral pending regulatory decisions by the California 28 PublicUtilities Commission. 'Two competing plans have been filed in the case.

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1 II.

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SUMMARY

OF PRICEWATERHOUSECOOPERS LLP'S EXPERIENCE 3

4 PwC, the world's largest professional services organization, provides accounting, 5

auditing, tax, litigation, information technology, bankruptcy and business recovery consulting 6

services to clients through offices in over 150 countries worldwide.

PwC has extensive experience in financial reorganizations, bankruptcy and litigation 8

consulting services. Our professionals have provided services to a wide variety of industries, and as a result, PwC has accumulated a wealth of knowledge concerning the intricacies in these matters.

10 In bankruptcy restructurings, PwC has accumulated over a quarter of a century of 12 experience serving Debtors, Creditors,.and Trustees in bankruptcy matters.

PwC has assisted numerous Debtor and Debtor-In-Possession entities involving, successful 13 I ý;

development of reorganization plans, nunerous valuation projects, sales of assets in Chapter 11, 15 extensive tax consulting, and other services related to reorganization.

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SUMMARY

OF SERVICES kND k6;l JY PWC

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,)f 9Application Period, PwC represented and advised the Committee with 19 20 respect to a wide range of issues and challenges, Due to the comprehensive nature ofthe 21 services rendered byPwC during the Third Application Period, no attempt is made herein to 22 detail the totality of such services. The full scope of the services rendered by PwC is set forth in 23 detail in the billing reports filed concurrently herewith under captions entitled 24 "PricewaterhouseCoopers LLP's Time Records Exhibit for the Period December 1, 2001 to 25 March 31, 2002" (the "'Billing Reports"). However, in order to assist the Court, the United 26 States Trustee, PG&E and other parties in interest in reviewing this Third Interim Application, a 27 brief summary of PwC's billing procedures and the services rendered by PwC during the Third 1

28 Application Period with regard to each activity code category, including certain undertakings 5

within each category, is set forth below.

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A.

Summary Of PwC's Billing Procedures.

It is PwC's normal business practice to charge its clients in full for services 'rendered and all actual and necessary out-of-pocket costs and expenses incurred by PwC in providing those services.

In the ordinary, course of its practice, PwC maintains records of time expended by professionals in rendering services to its clients. Time records are made substantially contemporaneously with the rendition of these professional services and are prepared by the professionals who have rendered the services. In matters such as this, time records are kept in 6 minute (.1 hour1.157407e-5 days <br />2.777778e-4 hours <br />1.653439e-6 weeks <br />3.805e-7 months <br />) increments.

This case, which has been described as the forth largest bankruptcy case filed in the United States, has involved significant interaction with outside agencies, including the Federal Energy Regulatory Commission, the California Public Utility Commission ("CPUC"), the California Energy Commission, the Department of Water & Power ("DWR"), the State Legislature, the Governors Office, as well as taxing authorities and other reporting agencies. The activity in this case has been likened to a fast-track environment as the Debtor and.Creditors have moved swiftly to grapple with the issues of a regulated utility in bankruptcy,.and parties have sought to develop a consensual plan of reorganization structure. During the course of this case, we have observed unprecedented action by all of the parties noted above to address the underpinnings of the. energy crisis in California. These have included the filing of two competing plans of reorganization within one year of the case's commencement, proceedings by the legislature and the CPUC to address hardship by the QF generators, proceedings by the Governor, Legislature and FERC on price caps and refunds for energy, action by the Legislature and Energy Commission to support development of power plants, proceedings with the CPUC over the DWR power purchases, negotiations and legislative proceedings involving bailout measures for utilities in California, issues involving the State Treasurers office, DWR, CPUC

1 and the Governor over bond financing for the DWR power purchases, interplay among the 2

utilities in California, the CPUC and DWR concerning allocation of the costs-of power and bond 3

financing as it may affect each utility, and agreement between the CPUC and Southern 4

California Edison (SCE) on a means to repay SCE's past-due obligations. The issues at stake 1 5 have been monumental with PG&E's reported debt and claims exceeding $13 Billion, the range 6

of revenue at stake for their electricity procurement activities varies from $2.8 Billion to $3.7 Billion per year, the proposed allocation of DWR power and bond finance costs varying from 7

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$2.0 Billion to over $2.2 Billion per year, and QF pre-petition claims on executory contracts exceeding $1 Billion. During the pendency of this case, we have observed electricity prices vary

-from hundreds of dollars per Megawatt to power e

$15-30 We have seen 11 natural gas prices vary by a factor of Iox the historic price average.' Reported purchases of power 12 by the DWR have varied from over $100 million per day to under $12 million per day, during this 13

period.

14 The Commiittee Organization sitricture has been unique for ihis case, with greafer time 15 J

'I I involvement by Committee memerthan in most any other case.

eh* personal commitment of 1;6 "Commi'ttee members to actively participaife on a continuous basis has

.atchedthe activity level 17 in the case with overý 6260 filings listed in the Court docket through May 1, 200 1. The 18 Committee has participated in an unprededented number of meetings of the Committee, advisors,

19 the Debtor and the CPUC. The Committee, in order to address the monumental workload and 20 myriad of tasks at hand, has created four distinct subcommittees
Financial, Legislati ve,
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Regulatory and Plan. PwC has assembled sub-teams of professionals to address the issues and 22 work assignments set forth by the Committee, subcommittees and working group. In the course 23 of PwC's representationof the Committee in this matter, it has been necessary and requested that 24 more than one or two professionals participate in meetings and conferences with the Committee

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representatives,'the CPUC or with the Debtor. This is not normally the case for PwC in such 26 matters and ihs been dictated by the size of the case, the complex nature of the matters being 27 discussed, the speed With which matters are being addressed in the case, and requirement to have 28 7

1 various specialty skills represented and participating in certain key discussions. In many cases, 2

these have been high-level meetings 6r'key discussions with the Debtor representatives or the 3

CPUC and its advisors who are not abid to make themselves available for repetitive follow-up 4

discussions. In many cases, the participation of multiple professionals by PwC has been dictated 5

by the specific specializations and backgrounds such as those of the following key professionals:

6 Michael Hamilton is the Firm's senior Utility Specialist in Accounting and Restructurings. He has participated in each of the restructurings that have involved a utility for 8

the Firm over the past 25 years. He has unique knowledge of the regulatory and business 9

environment facing utilities. Mr. Hamilton has coordinated the Committee work on plan structuring, regulatory matters, cash flow projections and legislative matters.

11 12 Thomas Lumsden is one of the Firm's senior bankruptcy specialists, with specialization 13 in utilities and the California Market,,having participated in development of the infrastructure for 14 the electricity deregulation in the State, and has operated and bought and sold electrical 15 generation facilities. Mlr. Lumsden coordinated the Committee work on executory contracts for 16 QF's, the net short grid modeling, the DWR power purchases and revenue requirements, the tax 17 issues involving the Plan stricture, the retained generation'filings with the CPUC, coordinated 18 financial/economic feasibility analyses of each of the competing plans, and provided committee 19 assistance to the mediktion piocess.'

20 M. Freddie Reiss is a senior bankruptcy specialist with expertise in serving Committees 21 and dealing with intercreditor matters. He has coordinated the Firm's negotiations in the areas of 22 employee retention issues, employment of Debtor professionals, ordinary course motions, 23 committee governance and plan negotiations with the Debtor and with the CPUC.

24 25 Rocky Ho is a Director in Business Recovery Services who has been responsible for 26 coordinating staff assignments and projects for the PwC team, review of work product, and 27 quality control, and has specialized in review and coordination of all Committee response to 28' Debtor motions 'and filings, litigation matters and Comujittee consent on expenditures.

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Allison Young is a Manager in Business RecoveryServices who has specialized in the 2

financial modeling, the statewide grid modeling, the cash flQw analysis, the assessment of Debtor 3

projections, the assessment of the CPUC's projections, alternative plan structures and feasibility, tax analysis of bothplan proposals, and prqvided financial assistance to all parties involved in the mediation process.

6 Margery Neis is a Utilities specialist in Business Recovery Services who has coordinated the review and monitoring of all matters with the CPUC, the DWR power purchases and contract 8

database and QF contracts.

9 10 A separate analysis of pariicipation! of PwC professionals at meetings in presented in Exhibit 4 to this Application for exp'lanation o the ole eand purp"ose'of each professionals' participation.

12 12 B.

Summary Of Exhibits Regarding Services Rendered By PwC.

PwC has attached the following exhibits as suppor to is Application':

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1.

Attached to the Dclaraton.ofThomas E.,Lu.sdep (¶'LumsdenDeclaration") is

.16 Exhibit. 1 - A, ummar schedule., showingA the professionqrswhoperformed the, serVices, the 17 number, of hours spent, the respective pr9fessional's billigxratq, and the totat fees for such S:

18 services; A

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Exhibit 2 - Summary of Fees b~yProject Category and. itemized time records, in 20 chronological order, of each specific service for which an award of compensation is sought. The 21 itemized record includes: (1) the d aleý each service was rendered, (2) the professional(s) who "22 p4rmied the service, (3)a description of the services rendered, and (4) the time spent 23 perforning the service in increments of t~nis of an hour for the Thiid Interim Application; 24

3.

Exhibit 3 - Expense Summary and Expense Detail reports by individual and

...25 itemized tptal expenses for which reimbursement is sought. All expenses for which 26 reimbursements are sought are disclosed in detail by individual. It should be noted that any 27 airfare. charges-were incurred as a result of avel in coach class, PwC has not requested 2g reimbursement forb certain out-of-Ppo,*et expenses when it would not be possible to assemble the 9

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9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 10 billing details for reimbursement under the Guidelines. These unbilled out-of-pocket expenses typically include telephone charges for calls placed in its offices, postage costs including Federal Express charges and copying and facsimile charges incurred at the Applicant's offices in connection with these cases. These unbilled out-of-pocket expenses are real costs that have been incurred by PwC and have benefited the Estate; and

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Exhibit 4 - Summary of Meetings that more than two PwC professionals attended. The summary highlights the relative importance of each team member and the purpose of their involvement at the meetings.,.

C.

Narrative Summary Of Services Provided By PwC.

PwC has submitted detailed listings of time incurred by professional by task for the monthly Cover Sheet Applications to the Debtor, Committee, the United States Trustee and the Court for the period covered by this Third Interim Application. PwC has made reductions to the number of hours submitted on the monthly Cover Letter Applications for the task codes: Fee Application and Professional Compensation Matters, and has reclassified some of the detailed time into categories that more appropriately reflect the work performed. Reclassification were made to adjust for new categories of tasks that were not utilized in earlier periods, and to harmonize the categorization among professionals.

1.

Asset Sales/Valuation Issues (Category 01).

During the Tnird Application Period, PwC professionalsb spent a total of 29.4 hours4.62963e-5 days <br />0.00111 hours <br />6.613757e-6 weeks <br />1.522e-6 months <br /> rendering services in this category, for which PwC seeks compensation of $9,181. A summary of the PwC'professionals who rendered services in this category and the corresponding amount of fees requested is included in Exhibit "2." 'The Billing Record for this category, which sets forth a detailed description of the services rendered are filed concurrently herewith.

Services rendered by PwC professionals in this category included:

a)

PwC updated'and expanded upon its t6p level valuations of the Debtor's

assets and business segments. to ascertain-solvency of Debtor and ability of the assets to provide 2

asset value coverage for the proposed debt issued under the plan of reorganization..

b)

PwC prepared comparable company analysis of integrated utilities to calculate the potential equity value and number of shares that would need to be sold under the CPUC's plan of reorganization.

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The purpose for the work performed. was to enable the Committee to assess the 8

solvency of the Debtor, to assess the ability of ftleDebtor's assets, at market value, to provide 9

adequate coverage for the proposed debt to be issued under the plan of reorganization, and to 10 assess the approximate value of the Debtor's equity under the CPUC plan. The valuation of the Debtors business segments involved analysis of each component of the Debtors operations, 12 adjusting for the different cost structure, resources, market pricing and regulatory environment in California. This information has assisted the Committee in evaluating the debt capacity and 13

.14 creditworthiness of each of the proposed new entities in the Debtor's Plan of Reorganization and 15 of the integrated utility under the CPUC's Plan of Reorganization. In the process of developing 16 the comparable company data, which is referenced in valuations, PwC has also utilized the 17 information to assess the viability of the Debtors financial projections for plan purposes.

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2.

Bankruptcy Reporting (Category 02).

19 20 During the Third Application Period, PwC professionals spent a total of 121.5 21 t hours rendering services in this category, for which PwC seeks compensation of $34,444. A 22 summary of the, PwC professionals who rendered services in this category and the corresponding

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amount of fees requested is included, in Exhibit "2." The~ l~iling Report for this category, which 24 sets forth a detailed description of the services rendered is filed concurrently herewith.,

25 Services rendered by PwC professionals in this category included:

26 27 a)

PwC reviewed and analyzed various motions and pleadings of the case,

'28 andpr-v led conmMent to the committee on the, financial impact of these items.

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1 There have been innumerable motions filed in the case by the Debtor and other 2

parties which required review. and assessment by PwC to assist counsel to the Committee in 3

determining the necessary response. Such motions have included stipulations between debtor 4

and certain classes of creditors involting revised post-petition credit terms, review of various 5

disclosure statement issues, motion to pay certain pre-petition interest and similar pleadings. In 6

many cases, the time associated with those motions has been posted to a distinct task code, but in 7

other more generic cases, the time has been posted to the Bankruptcy Reporting task.

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3.

Cash Flow Analysis (Category 03).

"9 10 During the Third Application Period, Pw.C professiQnals spent a total of 79.5 11 hours1.273148e-4 days <br />0.00306 hours <br />1.818783e-5 weeks <br />4.1855e-6 months <br /> rendering services in this category, for which PwC seeks compensation of $32,437. A 12 summary.of the PwC professionals who rendered services in this category and the corresponding 13 amount of fees requested is included in Exhibit "2." The Billing Report for this category, which 14 sets forth a detailed description of the services rendered, is filed concurrently herewith.

15 Services rendered by PwC professionals in this category included:

16 17 a)

PwC analyzed the Debtors' cash flow forecasts to develop an 18 understanding of the Debtor's liquidity position and its ability to generate sufficient cash to fund 19 the proposed Plans of Reorganization.

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PwC conducted interviews with members of management and their 21 advisors to understand the structure and underlying assumptions of financial projections. Specific

-22 analyses focused on revenue, balance sheet, cash flow projections, working capital needs, capital 23 expenditure plans, and EBITDA margins. This analysis is necessary to assess long-term viability 24 mand the Debtor's ability to fund the Plan of Reorganizati6oi.

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PwC compared the historical cash flows to the cash flow projections for 26 previous periods to ascertain the reasons for variations, from budget and to aid in determining the 27 accuracy of future cash flow projections.

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1 The process was critical. to understanding the financial projections, both cash 2

based and operating, to evaluate the solvency of the debtor, to assess the Committee position with respect to motions related to ordinary course expenditures, capital expenditures, payments to DWR, payments to: SO, the relationship and sensitivity of the cash flows to changes in natural 5

gas fuel prices, and the Debtor's ability to generate sufficient cash flows to fund either of the 6

propqsed Plans of Reorganization.

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4.

Claims Analysis (Category 04).

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During the Third Application Period, PwC professionals spent a total of 134.3 10 hours1.157407e-4 days <br />0.00278 hours <br />1.653439e-5 weeks <br />3.805e-6 months <br /> rendering services in this category, for Which PwCsdeks compensation of $53,676. A 11 summary of the PwC professionals who renidered seivices in 'this. category ard the corresponding 12 amount of fees requested is included in Exhibft "2I" The Billing Report for'this category, which 13 sets forth a detailed description of the sermices rendered is; filedwconcurrently herewith.

14 Services rendered by PwC professionals in this category included:

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PwC coordinated with the Debtor to summarize and reconcile those claims 17 filed against the company;to validate-the value of potential allowed claims that theEstate is 18 responsible for.

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PwC reviewed the settlement between Enron and Southern California 20 Edison to determine if this could be a possible template for the settlement of Enron's claim with 21 the Debtor.

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PwC reviewed the support for ýand doclimenlation of the NCPA and City 24 of Palo Alto claims against the debtor to evaluate the potential amount of this litigation claim.

25 This work product has involved the review'of claims filed by creditors totaling in 26 excess of $44 Billion; -reeonciling these amounts to those reported by the Debtor, and to 27 information supplied by institutional creditors and in public filings; and evaluating those claims 28 13

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.9 10 11 12 13 14 15 16 17 18 i0 20 21 22 23 24 25 26 27 28 14 which are subject to-estimation or adjustment through the ISO or PX, and those subject to CPUC review. Work in this area has resulted in validation on behalf of the Committee of a large segment of the claims in this case and evaluation of key claims including those for QF's, Sempra, cities, counties and other claimants where settlements have been proposed or discussed.

5.

Coordinating with Debtor (Category 05).

During the'Third Application Period, PwC professionals spent a total of 9.2 hours2.314815e-5 days <br />5.555556e-4 hours <br />3.306878e-6 weeks <br />7.61e-7 months <br /> rendering services in this category, for which PwC seeks compensation of $4,331. A summary of the PwC professionals who rendered services in this category and the corresponding amount of fees requested is included in Exhibit "2." The Billing Report for this category, which sets forth a detailed description of the services rendered is filed concurrently herewith.

Services rendered by PwC professionals in this category included:

a)

PwC spent notable time coordinating meetings or the exchange of information with the debtor or its advisors. The time spent drafting data requests and preparing for these meetings are recorded in this task category. Attendance in meetings with the Debtor is recorded in the relevant task code.

This effort has resulted in a coordinated and smooth flow of information from the Debtor to the Committee and has enabled the Committee to respond to requests of the Debtor and the Court on a timely basis. PwC has also shared much of its analysis of various aspects of the Debtors operations, including load and resource assessments, Plan financial projections, regulatory issues, and DWR contract and revenue requirement estimations. This collaborative effort has enhanced the efficiency of exchange of information and advanced activities in the progress of the case.

6.

CPUC Plan of Reorganization (Category 06).

During the Third Application period, PwC professionals spent a.total of 167 hours0.00193 days <br />0.0464 hours <br />2.761243e-4 weeks <br />6.35435e-5 months <br />

1 rendering services in this category, for which PwC seeks compensation of $83,441. A summary 2

of the PwC professionals who rendered services in this catego~ry and the corresponding amount of fees requested is included in Exhibit "2.". The Billing Report for -this category, which sets 4

,,forth a detailed description of the services. rendered is filed concurrently herewith.

5 Services rendered by PwC professionals in this category included 6

7a)

PwC prepared an in-depth analysis of the CPUC's initial Plan term sheet 8

and provided feedback on shortfa.ls in the initial plan terms.

b)

PwC assisted Milbank in preparing an objection to the term sheet by 10.*summarizing the deficiencies of the CPUC's Plan.

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PwC reviewed and analyzed the CPUC's alternative plan projections and 13 provided feedback to the CPUC on the reas'onableness of the Plan projections.

14 C)

PwC participated ii mediation hearings between the CPUC, the Debtor 1.5 and the professionals for the Unsecured Creditors Committee to determine if a consensual Plan 16 of Reorganization could be developed.

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18 The work in this area enabled the Creditors Committee to quickly respond to the 19 CPUC's term sheet, to provide meaningful feedback to the CPJC on deficiencies in its plan, and 20 to recommend alterations that enabled the Commission to readily' prepare an amended.plan that 21 could provide for the payment in full of all valid claims. PwC also provided valuable input into 22 the mediation process by preparing models of consensual plans that incorporated aspects of both 23 the Debtor's and the CPUC's proposed plans. This analysis provided a framework for alternative 24 plan structures during the mediation process.

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7.

CPUC Review (Category 07).

26 27 During the Third Application period, PwC professionals spent a total of 178.2 28 hours3.240741e-4 days <br />0.00778 hours <br />4.62963e-5 weeks <br />1.0654e-5 months <br /> rendering services in this category, f6i which PwC seeks compensation of $72,850. A 15

1 summary of the PwC professionals who rendered services in this category and the corresponding

, 2 amount of fees requested is included in Exhibit "2." The Billing Report for this category, which 3

sets forth a detailed description of the services rendered is filed concurrently herewith.

SServices rendered by-PwC professionals in this category included:

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a.

PwC reviewed and monitored CPUC proceedings to determine the 7

potential financial impact the proceedings could have on the Debtor.

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b.

PwC reviewed the Debtor's, SCE's, SDG&E's, DWR's and TURN's 9

CPUC filings to determine the potential financial impact on the;Debtor's estate.

10 11 The work in this area is critical to the determination of future cash flow and 12 funding of the Debtor to complete a plan of reorganization. As an integrated utility, ýthe Debtor is 13 regulated by the CPUC for all aspects 6f its owned generation (nuclear and hydro assets), intra 14 state gas transmission and storage facilities, gas and electric procurement;, and distribution of 15 electricity and gas to its wholesale and retail dustcumers through its network of pipes and wires 16 throughout Northern California. The revenues associated with these aspects of its business are 17 determined and set'by the CPUC in regulatory hearings( It has been critical to the Committee to 18 understand the position of PG&E and related utilities before the CPUC in assessing the possible 19 outcomes for development of a plan of reorganization. PG&E has been actively engaged with the 20 CPUC during this period with the setting of the revenue requirements for its nuclear and hydro 21 generation assets and with the revenue requirement for the DWR power purchases and bond 22 financing. PwC has monitored the CPUC hearings, testimonies and developments closely, and 23 has prepared minutes of key hearings and modeled the range'of outcomes for the Committee.

24 PwC has also performed a thorough analysis of the CPUC's settlement with SCE for the 25 recovery of its past-due procurement related obligations and how this agreement compares with 26 bthe Plan proposed by the CPUC for PG&E Company.

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8.

DWR Contracts Analysis.(Category 08).

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5 6

7 8

9 10 11 12 13 14 15 16 17 18 19 20 21 22 r23 24 25; 26 27 28 17 During the Third Application Period, PwC professionals spent a total of 236.3 hours3.472222e-5 days <br />8.333333e-4 hours <br />4.960317e-6 weeks <br />1.1415e-6 months <br /> rendering services in this category, for which PwC seeks compensation of $87,251. A summary of the PwC professionals who, rendered services in this category and the corresponding amount of fees requested is included in Exhibit "2." The Billing Report for this category, which sets forth a detailed description of the services rendered is filed concurrently herewith.

Services rendered by PwC professionals in this category included:

a)

PwC reviewed the DTWR revenue requirements model to ascertain its reasonableness and to determine if all costs incurred to provide energy to PG&E's customer base were appropriately accounted for in the financial models of either the DWR or the Debtor.

b)

PwC analyzed 4nd summarizedtheterms of the DWVR ppwiMr purchase contracts and April tQ June short-ternepnergy puprchasep. Thi inyo.iyed analysis of each long term contract which DWVR entered, ito,,dyelop.10 ent of a databas*. for this contract information, and coordination, of this information with.VP&E to: failitate.pthe eyalution oftheilunderlying data whigh was beirkg utilized. by DW.

tz establish the revenue requiaerpn fo. each utility in California.,.<

b)

PwC calculated the potential range of future payments that wfil be required to be remitted to the DWR by the Debtor to pay for its purchased power, adimiinistrative "costs, and debt service requirements.

Approximately 40% of the electricity that PG&E supplies to its customers has been providedby the DWR through spot and contiact purchases undeT the program initiated by ABxl. This program by DIWR has provided the power to meet the net short load component of each utility in California since February 2001. PwC has.monitored the power purchases supplied by DWR to PG&E, estimated the costs of that power, as well as future costs associated with contractual commitments and spot purchases to meet PG&E's net short position, and developed

1 estimates of those future costs. These. future power: costs have been integrated with the DWR 2

proposed bond finance program to estimate the cash flow impact to PG&E. This information has 3

been compared with financial data supplied by consultants to-the DWR and has also been shared 4

with PG&E to assist in efforts to influence the structure of the allocation of those costs among 5

the utilities in California. The impact of the cost of DWR power and finance charges is 6

substantial, amounting to proposed amounts in excess of $2.1 billion per year. PwC continued 7

its review of the contracts that have been completed by the DWR and updated our database 8

model of those contracts for newly obtained contracts and renegotiated contracts to enable the 9

Committee and PG&E to estimate the volume and cost of that power and its potential allocation 10 to PG&E. We have shared. the results, of our database with PG&E..and cooperated with the Debtor in its development of strategies to rationally allocate these costs before the CPUC.

12

9.

Executory Contracts Analysis (Category 09).

13 14 During the. Third Application Period, PwC professionals spent a total of 72.2 15 hours1.736111e-4 days <br />0.00417 hours <br />2.480159e-5 weeks <br />5.7075e-6 months <br /> rendering services in this category, for which PwC seeks compensation of $28,682. A 16 summary of the PwC professionals who rendered services in this category and the corresponding 17 amount of fees requested is included in Exhibit "2." The Billing Report for this category, which 18 set forth a detailed description of the services rendered are filed concurrently herewith.

19 Services rendered by PwC in tl.is category included:

20 21 a)

PwC analyzed various Debtor motions to assume Qualified Facility 22

("QF") and other executory contracts.

23 b)

PwC analyzed various settlement scenarios to determine the impact on the 24 Debtor's projected cash position and cash flows.

25 26 This work involved review of proposed QF and other various settlement 27 agreements, and negotiations with the Debtor on structures for assumption and modification of

  • 28 18

1 these executory contracts. The more than 300 QF generators supply approximately 1/3 of the 2

power PG&E:delivers to its customers, arid pre-petition claims approximated $1 Billion. PwC's 3

work in this area helped the Committee to understand the financial consequences of the proposed 4

settlements and whether to support or reject the Debtor's proposed settlement agreements.

5

10.

Fee Application (Category 10).

6 7

During the Third Application-Period,; PwC professionals spent aý total of 192.8 8

hours rendering services in'this catego*,iý`for which PwC;§eeks compensation-of $36,409. A 9

summary of the PwC professionals wh6 rendered services, in this category and the corresponding 10 amount of fees requested is inchided in Exhibit 5'2."? The Billing Report'forlthis category, which 11

sets forth a detailed description of -the services rendefed a*re filed cbncurrently herewith.

12 Services rendered by PwC professionals'in this category included:

13 14 a)

Time spent rýfp*-*n-PvC's Second Interim Fee Application and the 15 monthly CoverSheetApplica~ions fo" AllMWahce anid Payment ofIhiterim Compensation and 16 Reimbursemento'f Expenses in accordaice with, the requiremefits established by the United 17 States Bankruptcy Code, the Court and the US. Thustee 'Time explended j1reparing this Third 18 Interim Application will be reported in theneXt int'erfith fee&siat~feift.

19

11.

FERC (Category 11).

20 21 During the Third ApplicationrPeriod, PwC professionals spent a total of 39.6 22 hours2.546296e-4 days <br />0.00611 hours <br />3.637566e-5 weeks <br />8.371e-6 months <br /> rendering services in this category, for which PwC seeks compensation of $19,956. A 23 summary of the PwC professionals who rendered services in this category and the corresponding 24 amount of fees requested is included in Exhibit "2." The Billing Report for this category, which 25 sets forth a detailed description of the services rendered is filed concurrently herewith.

26 Services rendered by'VWC professionals in ihis category included:

27 28 a)

PwC monitored FERC proceedings to determine the potential financial 19

1 impact of regulatory proceedings on the Debtor's Estate, including possible changes in rates, 2

generator refunds, settlement of the California PX/Generator claims, and progress on the 3

Debtor's filings requesting FERC approval for various aspects of its Plan of Reorganization.

b)

PwC reported findings and analysis on FERC proceedings to the Committee.

7 This analysis and monitoring, in concert with regulatory counsel for the 8

Committee, has been critical to assessment of potential refunds on claims that may be awarded to 9

PG&E, potentially reducing the pre-petition obligations, and analyzing the potential claim PG&E 10 will have from the settlement Generator claims against the now defunct California Power 11 Exchange. We have also advised the Committee with respect to the impact of FERC market price 12 caps and the impact of the retroactive application of those caps to the PX, ISO and DWR 13 purchases as they may affect the Debtor.

14 15

12.

Financial Grid Load Modiding (Category 12).:'

16 17 During the Third Application Period, PwC professionals spent a total of 62.4 18 hours2.083333e-4 days <br />0.005 hours <br />2.97619e-5 weeks <br />6.849e-6 months <br /> rendering services in this category, for which PwC seeks compensation of $19,575. A 19 summary of the PwC professionals who rendered services in this category and the corresponding 20 amount of fees requested is included in Exhibit "2." The Billing Report for this category, which 21 sets forth a detailed description of the services rendered is filed concurrently herewith.

22 Services rendered by PwC professionals in this category included:

23

,24 a)

..PwC updated its model to simulate the load grid balance of electrical 25 power across the state with updated forecasts of load, demand and energy costs.

26 2

PwC updated the work previously performed in this task category to verify the 27; validity of the Debtor's assumptions in its Load Grid model, and to assist in'the financial 28 20

- ~-2,1x-,,.

Th-1+-I,-+

,-,A Ac7 ftjvxic! ftn -Ae c 'uvr~niic Innu nltF-rn~tiuPc~

2

13.

Financial Statement Modeling (Category 13).

  • 3 4

During the Third Application Period, PwC professionals spent a total of 158.8 5

hours rendering services in this category, for which PwC seeks compensation of $50,947. A 6

summary of the PwC professionals who rendered services in this category and the corresponding amount of fees requested is included, in hibit "2." The. Billing Report for this category, which 8

sets forth a detailed description of thq.ýsrvices rendered is filed concurrently herewith.

9 Services rendered by PwC professioriais listed in this category included:

10 11

.a)

PwC updated and continued i

redvise its in-depth model that portrays the 12 Debtor's proposed plan of reorganization and allQw;sfor -the running of scenario analysis to test 13 the financial impact of various changes ijrthe Deotoe,', operatingassumptions.

14 b)

PwC performed an in-depth review of the CPUC's plan of 15 reorganization's termsI~eet.and, fipateipa1 projections.

16 17 c)

PwC prepared finanrial models of.altemative plans.

18' This financial modeling effort has enabled the Committee to assess the feasibility 19, of the Debtor's and the CPUC's proposed plans of reorganization and potential alternatives to 20 ths..

these Plans. PwC's modeling has also been utilized as an integral tool in our top-level valuation 21 oea os efforts to assess value of the Debtor's operations.

22 23

14.

Financial Statements (Category 14).

24 Drn During the Third Application Period, PwC professionals spent a total of 85.1 2 1

- 1..-ý,.

ý_-

25 hours2.893519e-4 days <br />0.00694 hours <br />4.133598e-5 weeks <br />9.5125e-6 months <br /> rendering services in this category for which PwC seeks compensation of $24,549. A 26 summary of thePwC professionals who rendered services in this category and the corresponding 27 amount of feesrequested is included inE:hibit "2." The Billing Report for this category, which 28 21



p.-.

1 sets iort a deralled description o0 me services rendered is *tiled concurrently herewith.

2 Services rendered by PwC professionals in this category included:

3 4

a)

PwC reviewed the Debtor's historical financial statements, including SEC 5

and FERC filings.

6 6b)

PwC used its research ofthe Debtor's historical performance in 7

performing various financial analyses on the Debtor's financial condition and ability to 8

reorganize.

9 10 As a regulated utility, the Debtor's financial statement filings include submissions 11 to the SEC, FERC, and the CPUC that outline the' accounting for GAAP (generally accepted 12 accounting principals) presentation and regulatory accounting purposes. These financial 13 statements present voluminous information on the historical performance and financial health of 14 the Debtor. PwC reviewed certain public filings to verify financial projections in the plan of 15 reorganization and to summarize the financial performance of the utility post-petition for the 16 creditors committee.:

17

15.

General Committee Matters (Category 15).

18 19 During the Third Application Period, PWXC professionals spent a total of 115.7 20 hours2.314815e-4 days <br />0.00556 hours <br />3.306878e-5 weeks <br />7.61e-6 months <br /> rendering services in this category, for which PwC seeks compensation of $63,906. A 21 summary of the PwC professionals who rendered services in this category and the corresponding 22 amount of fees requested is included in Exhibit "2." The Billing Report for this category, which 23 sets forth a detailed description of the services rendered is filed concurrently herewith.

24 Services rendered by PwC professionals listed in this category included:

25 26 a)

PwC prepared for and attended numerous meetings and conference calls 27 including the-full Committee on-various issues, including general case administration, financial 28 issues, regulatory issues, litigation issues and Plan issues.

22

1 b).

. PwC personnel prepared for and participated in various formal and 2

informal conference calls between Committee members, Committee working group members, Committee advisors and PG&E regarding the financial impact of various motions brought by 4

PG&E, the Debtor's and the CPOC's proposed plans of reorganization and other issues 5

surrounding the Debtor's estate.

6 b)

PwC prepared numerous presentations for distribution to the Committee regarding a the financial impact of various matters :affecting the'Debtor's Estate, and addressed 8

questions from individual creditors on aspects of the Plan of Reorganization.

9 As, has been mentioned earlier, the Commnittee has participated in a significant 10:

11

.number of meetings and conferencpes to addres.s the volume of issues facing the Debtor and to 12 accelerate the process of reorganization of this Debtor. PwC has. structured its team into 13

-subgroups with'partners and staff spltiingtresponsibility foryvarious areas. This category 14 captures the time spent associate* with.'temyrijad of me.etigs and conforenc.es that. PwC has 15 participated in waich do not address anyone.particular task code topic: ?wC~has attempted to 16 minimize the participation of more than one or two professionals in these meetings and 17 conferences, but in many cases, the variety and complexity of the issues addressed, the speed 18 with which activities in the case have progressed, and the particular specialties of the PwC

.19 professionals involved have dictatqd~the n0ed to lhvag moretharrn'ne -or two professionals in 20 attendance. For meetings where more than two PwC -professionals were present, Exhibit 4 21.summarizes the role of each team member and the purpose of their involvement at the meeting.

22

16.

Legislative Review (Category 16).

23 24 During the Third Application Period, PwC professionals spent a total of 0.5 hours5.787037e-5 days <br />0.00139 hours <br />8.267196e-6 weeks <br />1.9025e-6 months <br /> 25 rendering services in this category, for which PwC seeks compensation of $225. A summary of 26 the PwC profe4sionalsWho rendered services in this category and the corresponding amount of 27 fees requested is included in Exhibit "2." The Billing Report for this category, which sets forth a 28 detailed description of the services rendered is filed concurrently herewith.

23

Services rendered by PwC professionals listed in this category included:

1 2

3 4

5 6

7 8

,. 9

  • 10, 11 12 13 14 15 S16 17 19 20 21 22 23 24 25 26 27 28 24 a)

PwC performed a general review and analysis of financial implications of potential and passed legislation affecting the Debtor's estate.

This utility bankruptcy has involved not just the interplay of the Debtor, creditors and regulators, but has also drawn in the legislative element as the governor and state legislators seek a resolution to the crisis that affected the energy supply in California. PwC has monitored, in concert with Saybrook Capital representatives, the various alternatives being presented by the governor and legislators to assess if these may serve as a proxy for a plan of reorganization for PG&E, and to determine if any of these proposals would have detrimental impact to the Debtor or the two proposed Plans of Reorganization.

17.

Plan of Reorganization/Negotiations (Category 17).

During the Third Application Period, PwC professionals spent a total of 291.5 hours5.787037e-5 days <br />0.00139 hours <br />8.267196e-6 weeks <br />1.9025e-6 months <br /> rendering services in this category, for which PwC seeks compensation of $146,030. A summary of the PwC professionals who rendered services in this category and the corresponding amount of fees requested is included in Exhibit "2." The Billing Report for this category, which sets forth a detailed description of the services, rendered is filed concurrently herewith.

Services rendered by PwC professionals listed in this category included:

a)

PwC assisted the Committee in negotiations with the Debtor surrounding its proposed plan of reorganization.

b)

PwC personnel prepared for and participated in numerous meetings with Committee members, Committee Advisors, the Debtor, and the Debtor's advisors to obtain

-background informatiofi and support of the Debtor's proposed plan of reorganization.

c)

PwC analyzed and summarized the financial aspects of the proposed Plan of Reorganization and plresented our analysis to the Committeb.

1 d)

PwC reviewed the amended Disclosure Statement, Plan documents, and 2

Bilateral agreements to insure consistency between the details in these documents and the 3

supporting plan projections.

4 Despite the size and scale of this bankruptcy proceeding, the Committee and Debtor have quickly moved to implement the optimal plan of reorganization for stakeholders.

6 This has involved fast-track efforts that have incorporated all elements of the work that PwC has performed on behalf of the Committee, enabling a continuous engagement and review of 8

underlying detail of all plan assumptions. This effort has' involved numerous senior resources of the PwC team-in review and negotiation of plan components. These efforts have been continuous 10 since June 2001 and have involved a collaborative sharing of confidential information and strategies.

12 13

18.

Subcommittee Matters (Category 18).

14 During the Third Application Period, PwC professionals spent a total of 157.1 hours1.157407e-5 days <br />2.777778e-4 hours <br />1.653439e-6 weeks <br />3.805e-7 months <br /> rendering services in this category, for which PwC seeks conpensation of $46,209. A 161 summary of the PwC professionals who rendered services in this category and the corresponding

.17 amount of fees requested is included in"Exhibit "2." The Billing Report for this category, which 18-st ot 8 sets forth a detailed description of the services rendered is filed concurr'ently herewith.

19 20 Services rendered by PwC professionals listed in this category included:

21 22 a)

PwC prepared for and participated in numerous meetings and teleconferences with the Committee's Financial, Regulatory/Legislative, and Litigation 23 24 subcommittees.

25 b)

At the request of the Committee, PwC analyzed and critiqued the fee 26 applications of the Debtor's professionals and presented our findings to the Committee.

27 28 PwC has served as an active coordinator of the Financial and Regulatory 25

1 committees with Saybrook and Milbank. This distribution of work among the Committee 2

members has enabled coordinated direction and accelerated completion of many of the tasks 3

outlined above.

4 19.

Tax Matters (Category 19).

J 5

'6 During the Third Application Period, PwC professionals spent a total of 86.7 7

hours rendering services in this category, for which PwC seeks compensation of $36,822. A 8

summary of the PwC professionals who rendered services in this category and the corresponding 9

amount of fees requested.is included in Exhibit "2." The Billing Report for this category, which 10 sets forth a detailed description of the services rendered is filed concurrently herewith.

Services rendered by PwC professionals listed in this category included:

12 13 a)

PwC reviewed, analyzed and summarized tax consequences of the 14 proposed plans of reorganization.

15 b)

PwC reviewed the status of the Debtor's pending IRS ruling request.

16 17 PwC researched and summarized key tax issues of the Debtor's Plan of 18 reorganization for the Committee and the tax impact of alternative plan proposals, highlighting 19 the potential financial impact on the Debtor and any potential tax liabilities to the creditor.

20

20.

Travel Time (Category 20).

21 22 During the Third Application Period, PwC professionals spent a total of 3.5 hours5.787037e-5 days <br />0.00139 hours <br />8.267196e-6 weeks <br />1.9025e-6 months <br /> 23 rendering services in this category, for which PwC seeks compensation of $2,083. A summary 24 of the PwC professionals who rendered services in this category and the corresponding amount 25 of fees requested is included in Exhibit "2." The Billing Report for this category, which sets 26 forth a detailed description of the services rendered is filed concurrently herewith.

27 Services rendered by PwC professionals listed in this category included:

28 261

1 a)

This category includesthe time required for PwC professionals based 2

outside of San-Francisco to travel to the city to assist in the case after September 11, 2001.

3

~IV.

SUMMARY

OF ACTUAL AND NECESSARY EXPENSES INCURRED BY PWC 5

6 PwC maintains records of all actual and necessary out-of-pocket expenses

' incurred and typically chargedlin-connection with rendering-professional services'to its clients in 8

the ordinary course of its business practice. As is typical,opfPwC's practice when representing

-9 creditor committees, PwC has reduc.ed to cost orfot charged certain of these out-of-pocket 10 expenses to the estate in accordance.-with, the UST. Guidelines and the Court Guidelines and to ensure the reasonableness of PwC's fee and expense request. A brief explanation of certain costs 12 incurred and charged to the estate is set forth below:

(a)

PwC does not charge its clients for photocopying done in-house; copying 14 done by third-party services is charged at cost; 15 16 (b)

PwC charges its clients for document retrieval services, computer research 17 and other specialized searches -and services, such as messengers and library retrievals, at cost; 18 (c)

PwC charges its clients for mileage ($0.345 per mile, if sought) and 19 parking costs incurred by its professionals in connection with services rendered, at cost; 20 21 (d)

PwC charges its clients for transportation and travel-related costs

.22!

including out-of-town meals, excluding lunches, incturred by its professionals when working on 23 specific client matters, at.cost; and 24 (e)

PwC normally charges its clients for the cost of overtime and weekend 25 meals and transportation when pressing client matters require the professional to work past 2 6 n

a f

!.I.,

1,!o hours; however, in accordance with the UST Guidelines and the Court Guidelines, 27 no such charges-areqincjudedjin this Third Interim Application.

28 27

1 V.

2 COMPENSATION REQUESTED AND RELEVANT LEGAL STANDARD 3

To grant a request for compensation pursuant to Bankruptcy Code section 330, 4

the Court must find that such request is reasonable. The reasonableness of a compensation

5.

request is determined by the "lodestar" method. See In re Yermakov, 718 F.2d 1465, 1471 (9 th 6

Cir. 1983). Under the lodestar approach, "reasonable" compensation is calculated by 7

multiplying the number of hours reasonably expended by the hourly rate of the professional. In 8 reRheuban, 121 B.R. 368, 383 (Bankr. C.D. Cal. 1990). There is a strong presumption that the 9

lodestar product is reasonable under Bankruptcy Code section 330. See In re Drexel Burnham 10 Lambert Group, Inc., 133 B.R. 13, 22 (Bankr. S.D.N.Y. 1991).

11 12 The reasonableness of a professional's hourly rate is based on the cost for 13 comparable services charged in the area, in non-bankruptcy matters. See In re Yermakov, 718 14 F.2d at 1471. The reasonableness of the hours expended on a task is based on whether the 15 services provided were actual and necessary. See In re Nucorp Energy, Inc., 764 F.2d 655, 658 16 (9 h Cir. 1985).

1 7" PwC's fees are reasonable given the size and complexity of the bankruptcy case 18 and are commensurate with the fees that PwC has been awarded in comparable chapter 11 cases 19 and that accountants and financial advisors of comparable experience and expertise charge on a 20 regular basis to represent creditor committees in comparable chapter 11 cases. Accordingly, 21 utilizing the lodestar method, PwC's fee and expense request is reasonable and sh6uld be 22 and.paid. ursuantZt........

allowed and paid pursuant to Bankruptcy Code section 330. See Drexel, 133 B.R. at 22.

23 24 25 26 27 28 28 I

A..

1 3

CONCLUSION 4

5 For the reasons set forth above and pursuant to Bankruptcy Code sections 330 and 6

331, Bankruptcy Rule 2016, the Court Guidelines, the UST Guidelines and the standards adopted 7

by courts in awarding accountants' and financial advisors' fees and costs, PwC submits that the 8

fees for services rendered and costs and expenses incurred on behalf of the Committee during the 9

Third Application Period in the total amount of $928,403 are reasonable and should be allowed 10 on an interim basis and paid in full.

11 No agreement or understanding of any kind or nature exists between PwC and any 12 otepesnoeniy other person or entity for the sharing, division, or payment of any portion of the compensation 1F awarded to PwC for services rendered or expenses incurred in connection with PwC's 14"" representation of the Committee in the bankruptcy case, except as among the partners and employees of PwC.

16 17 WHEREFORE PwC respectfully requests that this Court enter an 'order:

18

1.

Approving this Third Interim: Application inr-its entirety; 19 20

2.

Approving an interim award of compensation in the amount of $852,999 21 for professional services rendered and reimbursement of costs and expenses incurred in the 22 amount of $75,404, for a total amount of $928,403.

23

3.

Authorizing and directing PG&E to immediately pay to PwC the allowed 24 amounts, less any such amounts already paid pursuant to the Order Establishing Interim Fee 25 Application and Expense Reimbursement Procedure; and 26 27 28 29

4.

Granting such other and further relief as the Court deems just and proper.

DATED: May 1Q, 2002 Respectfully submitted.

PRICEWATERHOUSECOOPERS Thomas E..Lumsden Accountants and Financial Advisors to Official Committee of Unsecured Creditors 30 1

2 3

4 5

6 7

8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

1

.CERTIFICATION 2

I, Thomas E. Lumsden, am the professional designated by PwC to ensure 3

compliance with the United States Bankruptcy Court Northern District of California Guidelines 4

for Compensation and Expense Reimbursement of Professionals and Trustee ("Court 5

Guidelines"). I certify that (a) I have read the Third Interim Application; (b) to the best of my 6

knowledge, information and belief formed after reasonable inquiry, the compensation and 7

expense reimbursement sought is in conformity with the Court Guidelines, except as specifically 8

noted in the Application; and (c) the compensation and expense reimbursement requested are 9

billed at rates, in accordance with practices, no less favorable than those customarily employed by PwC and generally accepted by PwC's clients.

DATED: /Z" zoz*z.

12 Thomas E. Lumsden 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 31

1 DECLARATION OF THOMAS E. LUMSDEN 2

I, Thomas E. Lumsden, declare:

3 4

1.

I am over eighteen years of age and, if called upon, I could and would 5

testify competently to the matters set forth herein. I am a partner in the professional services 6

firm of PricewaterhouseCoopers LLP ("PwC"), accountants and financial advisors for the 7

Official Committee of Unsecured Creditors ("Conunittee") in the Pacific Gas and Electric 8

Company ("PG&E") bankruptcy case, and one of the partners responsible for PwC's advisory 9

services of the Committee in PG&E's chapter 11 case. In preparing this declaration, I have 10 relied on my personal knowledge and on my review of the billing records and files maintained by 11 PwC in the ordinary course of business: and made by PwC professional staff substantially 12 contemporaneously with that person's performance of services or incurrence'of costs on behalf 13 of the Committee.

14 2'.

This declaration is submitted in support of the "Third Application of 15 PricewaterhouseCoopers LLP For Allowance and Payment of Compensation And 16 Reimbursement of Expenses (December 31, 2001 Through March 31, 2002)" (the "Third Interim 17 Application"). Capitalized terms not otherwise defined herein shall have the meanings ascribed 18 1

to them in the Third Interim Application. This Third Interim Application covers the period from December 1, 2001 through and including March 31, 2002 (the "Third Application Period"). I 20 have read the Third Interim Application and reviewed the exhibits thereto, and each of the facts 21 contained therein is true and correct.

22 23

3.

PricewaterhouseCoopers LLP's Time Records Exhibit for the Period 24 December 1, 2001 to March 31, 2002, filed concurrently herewith, attaches true and correct 25 copies of records maintained by PwC in the ordinary course of PwC's business operations and 26 reflects entries that were made substantially contemporaneously with the rendering of the 27 services.

28 32

1

4.

Pursuant to the Thi-d,*terim Application, PwC seeks allowance of 2

compensation covering 2,221.3 hours3.472222e-5 days <br />8.333333e-4 hours <br />4.960317e-6 weeks <br />1.1415e-6 months <br /> of professional time devoted to advising the Committee in 3

PG&E's bankruptcy case, resulting in the accumulation of $852,999 in fees for professional 4

services rendered and $75,404 for expenses incurred, for a total amount of $928,403.

5

5.

It is PwC's normal business practice to charge its clients in full for 6

services rendered and for all actual and necessary costs and expenses incurred in connection with 7

such services. In compliance with the Court Guidelines and UST Guidelines, however, PwC has 8

voluntarily reduced its expenses incurred during the Third Interim Application Period by $1,636.

9 PwC has also voluntarily reduced its fees for professional time by $4,301.

1 0 Al

6.

,PwC receiyed;-no pre-petition retainerin connection with. this bankruptcy 12 case.

13

7.

PwC has submitted monthly fee notices in accordance with'the interim fee 14 procedures tiat were pstablished ly.,.heCqort. PwC has received payments totaling $613,788 in 15 co0n1eption with the Mp.thly Cover ý4eet Appliqations.. co0ering the period Deqember 1, 2001 to 16 March 31, 2QQ2,,comprisqdjof $555,607.in fees ard $58,181-in expenses.

17 18

8.

No agreement or understanding of any kind or nature exists between PwC 19 and any other person or entity for the sharing, division, or payment of any portion of the 20 compensation awarded to PwC for services rendered or expenses incurred in connection with 21 PwC's representation of the Committee in this chapter 11 proceeding, except as among the 22 partners and employees of PwC.

23.
9.

I am one of the designated professionals responsible for overseeing the

,-24 billing in this matter andtfor assuring compliance with the Guidelines of the Office of the United 25 States Trustee for the Northern District of California relating to billing (the "Guidelines").

Based upon my review of the Third Interim Application submitted by PwC for the Third 27 Application Period, I believe that the Third Interim Application complies with the Court 28 33

Guidelines aIU Me UO I GudlinUes.

10.

Attached hereto as Exhibit "1" is a summary of the total hours expended, billing rate, and fees incurred by each PwC professional during the Third Application Period.

4.

5

11.

Attached hereto as Exhibit "2" is a summary of each category of services, 6

setting forth the name of each professional who expended time in that category and the total 7

hours and amount billed by each professional in that category during the Third Application 8

Period.

12.

Attached hereto as Exhibit "3" are Expense Summary and Expense Detail 10 reports by individual and itemized total expenses fQr which reimbursement is sought.

11 12

13.

Attached hereto as Exhibit "4", is a summary of meetings that more than 13 two PwC professionals attended with a description of the relative importance of each team 14 member and the purpose of their involvement at the meetings.

15

14.

Attached hereto as Exhibit'"5", is a copy of the Declaration of Clara Yang 16 Strand, execUted on May 10, 2002, in support of the Third Interim Application of

'17 PricewaterhouseCoopersLLP.

18 19 I declare under penalty of perjury under the laws of the United States of America 20 that the foregoing is true and correct.

21 Executed this 10th day of May, 2002 at San Francisco, California.

22 23

/

c 24 Thomas E. Lumsden 25 26 27 28 34 f"h..:Jl:

..1.*L^ TTO"I"*

f*..:*l:*^^

Thomas E. Lumsden PricewaterhouseCoopers LLP 199 Fremont Street San Francisco, CA 94105 Telephone:

(415) 498-5000 Facsimile:

(415) 498-6699 FILED MAY 1 5 2002 UNITED STATES BANKRUPTCY COURT SAN FRANCISCO, CA 1

2 3

4 5

6 7

8 9

10 11 12 13 In re PACIFIC GAS AND ELECTRIC COMPANY, a California corporati6n, Debtor.

Case No. SF 01-30923 DM qýgpter 11 DECLARATION OF CLARA YANG STRAND; IN SUPPORT OF THE SECOND INTERIM APPLiCATION OF PRICEWATERHOUSECOOPERS LLP FOR ALLOWANCE AND PAYMENT OF COMPENSATION OF EXPENSES (DECEMBER 1, 2001 THROUGH MARCH 31, 2002)

Hearin:

Date: July 2, 2002 Time: 1:30 P.M.

Place: 235 Pine Street, 2 2 nd Floor San Francisco, CA Accountants and Financial Advisors for Official Committee of Unsecured Creditors UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT'TOF CALIFORNIA SAN FRANCISCO DIVISION 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

1 DECLARATION OF CLARA YANG STRAND 2

I, Clara Yang Strand, declare:

3

1.

I am employed by Bank of America, N.A., one of the members of the Official Committee of 4

Unsecured Creditors ("Committee") in the Pacific Gas and Electric Company.("PG&E") chapter 11 5

bankruptcy case. I am one of the Co-Chairs of the Committee. Exdept as otherwise stated, I have 6

personal knowledge of the facts set forth below, and if called upon, I could and would testify 7

competently with regard thereto. I make this declaration in support of the Third Interim 8

Application of PricewaterhouseCoopers LLP ("PwC") for Allowance and Payment of 9

Compensation and Reimbursement of Expenses (December 1, 2001 through March 31, 2002) (the 10 "Application").

11 12

2.

I have reviewed the Application and PwC's invoices for December 1, 2001 through March 13 31,2002..

14 15

3.

I believe that the fees and costs requested by PwC for the December 1, 2001 through March 16 31, 2002 period are appropriate and reasonable. Based on my experience with PwC in this case, 17 their work has been done in a professional and efficient manner and has added significant value to 18 the estate for the benefit of creditors. PwC has worked effectively with the Debtor towards 19 resolution of matters involving QF contracts, DWR net short position, rate agreements and review 20 of the. Debtors financial projections to support the timely filing of both PG&E's and the CPUC's 21 Plan of Reorganization. Accordingly, I believe that PwC's request for fees andreimbursement of 22 expenses should be approved.

23 I declare under penalty of perjury under the laws of the United States of America that the foregoing 24 is true and correct.

25 Executed this 0 day of May, 2002 at Los Angeles, California.

26__

27 Clara Yang Strand 28

PROOF OF SERVICE STATE OF CALIFORNIA, COUNTY OF SAN FRANCISCO I am employed in the County of San Francisco, State of California. I am over the age of 18 and not a party to the within action; my business address is 199 Fremont Street, 8h Floor, San Francisco, California.

On May 15, 2002, I served on the parties listed on the attached Service List, the foregoing document(s) described as:

THIRD INTERIM APPLICATION OF PRICEWATERHOUSECOOPERS LLPFOR ALLOWANCE AND PAYMENT OF COMPENSATION AND REIMBURSEMENT OF EXPENSES (DECEMBER 1, 2001 THROUGH MARCH 31,; 2002); DECLARATION OF THOMAS E. LUMSDEN IN SUPPORT THEREOF X

by placing the original X a true copy thereof enclosed in sealed envelopes addressed as stated on the attached service list:

(BY FEDERAL EXPRESS OVERNIGHT -DELIVERY)

X Following ordinary business practices at the San Francisco office of PricewaterhouseC6o6pers LLP, I placed the sealed envelope(s) for collection and mailing with Federal Express on that same day. I am readily familiar with the firm's practice for collection and processing of correspondence for mailing. Under that practice, such correspondence would be deposited with Federa E~pres on that same day, with 'postage th erefi fully ptr'pid at gaA Fran'isco, California, in the ordinary course of business.

(FEDERAL)

I declare that I am employed in the office of a member of the bar of this court at whose diiectioi tlhe service was made.

Executed on May 15, 2002 San Francisco, California.

Catherine Dolan Type or Print Name Signature.,

05/14/02 4:56 PM

Proof of Service by Federal Express James L. Lopes, Esq.

Janet A. Nexon, Esq.

Howard, Rice, Nemerovski, Canady, Falk & Rabkin Three Embarcadero Center, 7 th Floor San Francisco, CA 94111-4065

[Counsel to Debtor]

Robert Jay Moore Paul S. Aronzon Milbank, Tweed, Hadley & McCloy LLP 601 South Figueroa Street Los Angeles, CA 90017

[Counsel for Official Committee of Unsecured Creditors]

Office of the U.S. Trustee Attn: Stephen Johnson 250 Montgomery Street, Suite 1000 San Francisco, CA 94104-3401 Clara Yang Strand Bank of America, N.A.

CA 9-706-11-21 555 South Flower Street, I 1" Floor Los Angeles, CA 90071-2385

PROOF OF SERVICE STATE OF CALIFORNIA, COUNTY OF SAN FRANCISCO I am employed in the County of San Francisco, State of California. I am over the age of 18 and not a party to the within action; my business address is 199 Fremont Street, 8,h Floor, San Francisco, California.

On May 15, 2002, I served on the parties listed on the attached Service List, the foregoing document(s) without exhibits described as:

THIRD INTERIM APPLICATION OF PRICEWATERHOUSECOOPERS LLP FOR ALLOWANCE AND PAYMENT OF COMPENSATION AND REIMBURSEMENT OF EXPENSES (DECEMBER 1, 2001 THROUGH MARCH 31, 2002); DECLARATION OF THOMAS E. LUMSDEN IN SUPPORT THEREOF X

by placing the _ original X a true copy thereof enclosed in sealed envelopes addressed as stated on the attached service list:

(BY MAIL)

X Following ordinary business practices at the San Francisco office of PricewaterhouseCoopers LLP, I placed the sealed envelope(s) for collection and mailing with the United States Postal Service on that same day. I am readily familiar with the firm's practice for collection and processing of correspondence for mailing. Under that practice, such correspondence would be deposited with the United States Postal Service on that same day, with postage thereon fully prepaid at San Francisco, California, in the ordinary course of business.

(FEDERAL)

I declare that I am employed in the office of a member of the bar of this court at whose direction the service was made.

Executed on May 15, 2002 San Francisco, California.

Catherine Dolan i"Ž_

Type or Print Name Signature 05/14/02 4:58 PM

SPECIAL NOTICE LIST As of April 23, 2002 Adam A. Lewis Morrison & Foerster 425 Market Street, 33rd Floor San Francisco, California 94105

[Counsel for El Paso, Idaho Power]

Adolfo M. Corona Dowling, Aaron & Keeler 6051 North Fresno Street, Suite 200 Fresno, California 93710

[Counsel for Westcal, Inc.]

Adrienne Vadell Sturges Sodexho Marriott Services, Inc.

9801 Washingtonian Boulevard, 12th Floor Gaithersburg, MD 20878 Alan Kolod Moses & Singer LLP 1301 Avenue of the Americas 40th Floor New York, NY 10019

[Counsel for Bankers Trust Company]

Alan Z. Yudowsky Anne E. Wells Stroock & Stroock & Lavan LLP 2029 Century Park East, Suite 1800 Los Angeles, California 90067

[Counsel for Sempra Energy Trading Corp]

Alex Makler Calpine Greenleaf, Inc.

P.O. Box 11749 Pleasanton, California 94588 Alexis S. Coil Simpson Thacher & Bartlett 3330 Hillview Avenue Palo Alto, California 94117

[Counsel for Lehman Commercial Paper, Inc.]

Allan H. Ickowitz Donna M. Balbin Nossama, Guthner, Knox & Elliott 445 South Figueroa Street, 3 1st Floor Los Angeles, California 90071

[Counsel for City of Redwood City, California]

WD 042601/1-1419901/gf913334/vl

American State Bank and Trust Company P.O. Box 1446 Williston, North Dakota 58802 Attn: Patrick 0. Sogard AMROC Investments, LLC Attn: Sheri Levine 535 Madison Avenue, 15th Floor New York, NY 10022 Amy Hallman Rice Dorsey & Whitney LLP Pillsbury Center South 220 South Sixth Street Minneapolis, Minnesota 5540-1498

[Counsel for U.S. Bank Trust National Association]

Andrew N. Chau 1177 West Loop South, Suite 900 Houston, Texas 77027 Angela M. Alioto Law Offices of Joseph L. Alioto and Angela Alioto 700 Montgomery Street San Francisco, California 94111

[Counsel for Frank Pinguelo]

Arlen Orchard Sacramento Municipal Utility District 6201 S. Street, Mail Stop B408 Sacramento, California 95817 Arnold Wallenstein ThermoEcotek Corporation 245 Winter Street, Suite 300 Waltham, MA 02154 Aron M. Oliner Buchalter, Nemer, Fields & Younger 333 Market Street San Francisco, California 94105

[Counsel for CSAA and MBIA Insurance Corporation]

B.C. Barmann, Sr.

County Counsel Attn: Jerri S. Bradley, Deputy 1115 Truxtun Avenue, Fourth Floor Bakersfield, California 93301

[Counsel for Phil Franey, Treasurer/Tax Collector for Kern County]

WD 04 26 01/l-1419901/gff]913334/vl 2

Bank of America National Trust and Savings Association Attn: Peggie Sanders 1850 Gateway Boulevard Concord, CA 94520 Bank of America Attn: Clara Strand 555 South Flower Street Mail Code CA9-706-11-21 Los Angeles, CA 90071 Bank One Corporate Trust Administration Attn: Janice Ott Rotunno Mail Code IL 1-0126 1 Bank One Plaza Chicago, IL 60670-0126 Bank One, NA Attn: Robert G. Bussa, Jane Bek Energy & Utilities Mail Code IL 1-0363 Bank One Plaza Chicago, IL 60670 Bankers Trust Co. of California, NA Structured Finance Group Attn: Peter Becker 4 Albany St., 10th Floor New York, NY 10006 Bankers Trust Co.

Trustee Corp. Trust Safet Kalabovic 4 Albany Street, 4th Floor New York, NY 10006 Bankers Trust Company Corporate Trust Services Attn: Safet Kalabovic 4 Albany Street, 4th Floor New York, NY 10006 Ben Whitwell Whitwell & EmhoffLLP 202 N. Canon Drive Beverly Hills, California 90210

[Attorney for California Power Exchange]

IL 7.

WD 042601/I-1419901/gff/913334/vl 3

Bennett G. Young LeBoeuf, Lamb, Greene & MacRae, LLP One Embarcadero Center, Suite 400 San Francisco, California 94111

[Counsel for Enron North America Corp and Enron Canada Corp.]

Beth Smayda, Director MBIA Insurance Corporation 113 King Street Armonk, New York 10504 Bill Wong AMROC Investments, LLC 535 Madison Avenue, 15th Floor New York, NY 10022 BMO Nesbitt Burns Attn: John Harche 700 Louisiana, Suite 4400 Houston, TX 77002 BNP Paribas Attn: Mark Ranaud 787 7th Avenue, 31st Floor New York, NY 10019 BNY Western Trust Company Attn: Rose Ruelos, Corp. Trust Administration 550 Kearny St., Suite 600 San Francisco, CA 94108-2527 BNY Western Trust Company Attn: Rose Ruelos, Corp. Trust Administration 550 Kearny St., Suite 600 San Francisco, CA 94108-2527 BNY Western Trust Attn: Mr. Todd Duncan 700 South Flower, 5th Floor Los Angeles, CA 90017 BP Energy Co Attn: Louis Anderson 501 Westlake Park Blvd Houston, TX 77079 BP Energy Company 501 Westlake Park Boulevard Houston, Texas 77079 Attn: Ken McClanahan WD 04 2 6 OI/1-1419901/gff1913334/vl 4

Brian L. Holman White & Case LLP 633 West Fifth Street, 19th Floor Los Angeles, California 90071

[Counsel for Mirant Corporation]

Bruce Bennett, Esq.

Bennett J. Murphy, Esq.

Hennigan Bennett & Dorman 601 South Figueroa St., Suite 3300 Los Angeles, CA 90017

[Counsel for Sempra and Southern California Gas Company]

Bruce R. Worthington Senior Vice President and General Counsel PG&E Corp.

One Market, Spear Tower, Room 2426 San Francisco, California 94105 Bruce W. Leaverton Mary Jo Heston Lane Powell Spears Lubersky LLP 1420 Fifth Avenue, Suite 4100 Seattle, WA 89101

[Counsel for Mid-Set Cogen., Coalinga Cogen. Co., Salinas River Cogen Co., and Sargent Canyon Cogen. Co.]

Bryan Krakauer, Esq.

Sidley & Austin One First National Plaza Chicago, IL 60603 (Attorney for Bank of America, Admin. Agent)

Bryant Danner Southern California Edison 2244 Walnut Grove Ave.

Rosemead, CA 91770 Cahal B. Carmody Bank of Montreal 4400 Nations Bank Building 700 Louisiana Street Houston, TX 77002 California Farm Bureau Federation 2300 River Plaza Drive Sacramento, California 95833 WD 042601/1-141990l/gff/913334/vl

California Independent System Op.

Margaret A. Rostker P.O. Box 639014 Folsom, CA 95630-9017 California Independent System Operator Attn: Margaret A. Rostker 151 Blue Ravine Rd.

Folsom, CA 95630 California Power Exchange Lisa G. Urick 200 S. Los Robles Avenue, Suite 400 Pasadena, California 91101 California Power Exchange Attn: Lynn Miller 1000 S. Freemont Ave., Bldg. A9 Alhambra, CA 91803-4737 California Power Exchange Attn: Lynn Miller 700 S. Lake Avenue, Suite 910 Pasadena, California 91106-3925 California Public Utilities Commission Brian Hermann Alan Kornberg, Esq.

Paul, Weiss, Rifkind, Wharton & Garrison 1285 Avenue of the Americas New York, NY 100 19-6064 (Attorney for California Public Utilities Commission)

California Public Utilities Commission Attn: General Counsel 505 Van Ness Avenue San Francisco, CA 94102 California State Board of Equalization PO Box 942879 Sacramento, CA 94279-8063 California State Lands Commission Attn: James Frey 100 Howe Avenue, Suite 100 South Sacramento, California 95825 WD 0 42 6 01/l-1 4 19901/gff/913334/vl 6

Calpine Gilroy Cogeneration LP Robert Brown 1400 Pecheco Pass Highway, Gate I Gilroy, California 95020 Calpine Gilroy Cogeneration LP Robert Brown Pennzoil Building 700 Milam Street, Suite 800 Houston, TX 77002 Calpine Greenleaf Inc.

P.O. Box 3330 Yuba City, California 95992 Calpine Greenleaf, Inc.

6700 Knoll Center Parkway Suite 200 Pleasanton, California 94566 Calpine Pittsburg Power Plant Zahir Ahmadi 50 W. San Fernando St.

San Jose, CA 95113 Carl A. Eklund LeBoeuf, Lamb, Greene & MacRae, LLP 125 West 55th Street New York, NY 10019

[Counsel for Enron North America Corp and Enron Canada Corp.]

Carla Batchler Trust Department Bank of Cherry Creek 3033 East Ist Avenue Denver, Colorado 80206 Catherine S. Krug National City Bank of Indiana 101 West Washington Street Suite 655-South Indianapolis, Indiana 46255

[Successor Indenture Trustee]

Chaim J. Fortgang, Esq.

Richard G. Mason, Esq.

Wachtell, Lipton, Rosen & Katz 51 West 52nd Street New York, NY 10019

[Counsel for Unofficial Committee of Pacific Gas & Electric Company First Mortgage Bondholders]

WD 042601/l-1419901/gff/913334/vl 7

Christine C. Yokan General Electric Capital Business Asset Funding Corp.

10900 N.E. 4th Street, Suite 500 Bellevue, Washington 98004 Christopher Beard Beard & Beard 306 N. Market Street Frederick, MD 21701 Christopher R. Belmonte Satterlee Stephens Burke & Burke LLP 230 Park Avenue New York, NY 10169

[Counsel for Moody's Investors Service]

Chritine C. Yokan General Electric Capital Business Asset Funding Corporation 10900 N.E. 4th Street, Suite 500 Bellevue, Washington 98004 City of St. Francis Attn: Steve Bjork P.O. Box 730 St. Francis, MN 55070 Coast Energy Canada Inc.

530 8th Avenue S.W.

Suite 920 Calgary, Alberta Canada T2P 3S8 Attn: Caroline Pitre Coast Energy Group, A Division of Cornerstone Propane, L.P.

1600 Highway 6, Suite 400 Sugarland, TX 77478 Attn: Ruben Alonso Cook Inlet Energy Supply 10100 Santa Monica Blvd., 25th Floor Los Angeles, CA 90067 Attn: Hans 0. Saeby Craig Barbarosh Mark D. Houle Pillsbury Winthrop LLP 650 Town Center Drive, 7th Floor Costa Mesa, California 92626

[Counsel for Halcyon Partners]

WD 04 26 01/1-1419901/gff/913334/vi 8

Craig H. Millet Gibson Dunn & Crutcher LLP Jamboree Center 4 Park Plaza, Suite 1400 Irvine, California 92614

[Counsel for Tucson Electric Power Company]

D. Cameron Baker City Attorney City and County of San Francisco, City Hall, Room 234 1 Dr. Carlton B. Goodlett Place San Francisco, California 94102 D. Cameron Baker City Attorney L. Joanne Sakai Theresa Mueller City Hall, Room 234 One Dr. Carlton B. Goodlett Place San Francisco, California 94102

[Counsel for the City and County of San Francisco]

DACA V, LLC Attn: Julie Bubnack 2120 W. Washington Street San Diego, California 92110 Dale W. Mahon 9951 Grant Line Road Elk Grove, California 95624

[Counsel for Mutual Hydro]

Dana Gordon Quanta Services, Inc.

1360 Post Oaks Boulevard, Suite 2100 Houston, Texas 77056 Daniel A. DeMarco David T. Graham Hahn Loeser & Parks LLP 21 East State Street, Suite 1050 Columbus, Ohio 43215

[Counsel for Twenty-First Century Communications]

Daniel D. Ganter, Jr.

Barna, Guzy & Steffen, Ltd.

400 Northtown Financial Plaza Minneapolis, MN 55433 WD 042601/1-1419901/gffi913334/vl 9

Daniel H. Slate Deborah Fried-Rubin Hughes Hubbard & Reed LLP One Battery Park Plaza New York, NY 10004

[Counsel Viacom Inc.]

Daniel H. Slate Noah Graff Hughes Hubbard & Reed LLP 350 South grand Avenue, 36th Floor Los Angeles, California 90071

[Counsel Viacom Inc.]

Daniel M. Pelliccioni Julia W. Brand Katten Muchin Zavis 1999 Avenue of the Stars, Suite 1400 Los Angeles, California 90067

[Proposed Counsel for Official Committee of Unsecured Creditors]

Daniel P. Ginsberg Howard S. Beltzer White & Case LLP 1155 Avenue of the Americas New York, NY 10036

[Counsel for Deutch Bank AG, New York Branch]

Daniel R. Murray Vincent E. Lazar Jenner & Block, LLC One IBM Plaza Chicago, IL 60611 Darcy M. Pertcheck Nixon Peabody LLP Two Embarcadero Center, 27th Floor San Francisco, California 94111

[Counsel for Silverado Napa Corp.]

Daren R. Brinkman Brinkman & Associates 800 Wilshire Boulevard, Suite 950 Los Angeles, California 90017

[Counsel for TransAlta Energy]

WDO 461/-1190/fl9134/l10

1
-,

I.

I WD 042601/1-141990 l/gffi913334/vl

David A. Bums Baker Botts LLP One Shell Plaza 910 Loiusiana Houston, TX 77002

[Counsel for Reliant Energy, Inc.]

David A. Gill Richard K. Diamond Danning, Gill, Diamond & Kollitz LLP 2029 Century Park East, Third Floor Los Angeles, California 90067

[Counsel for Interested Party, Department of Water and Power]

David Boies Christopher A. Boies Philip C. Korologos Boies, Schiller & Flexner LLP 80 Business Park Drive, Suite 110 Armonk, New York 10504

[Counsel for POSDEF Power Company, L.P.]

David Fallek McCutchen, Doyle, Browne & Enersen LLP Three Embarcadero Center San Francisco, California 94111

[Counsel for Sheryl Gusset]

David Gould McDermott, Will & Emery 2049 Century Park East, 34th Floor Los Angeles, California 90067

[Counsel for Morgan Stanley Capital Group Inc.]

David H. Ford David Kovner OZ Management LLC 9 West 57th Street, 39th Floor New York, NY 10019 David J. Hankey Gohn, Hankey & Stichel LLP Suite 1520, The Fidelity Building 210 North Charles Street Baltimore, Maryland 21201

[Counsel for Corestaff Services (California), Inc.]

WD 042601/1-1419901/gff/913334/vl 11

David L. Ronn Mayer, Brown & Platt 700 Louisiana, Suite 3600 Houston, Texas 77002

[Counsel for Cook Inlet Energy Supply]

David Neale Levene, Neale, Bender, Rankin & Brill LLP 1801 Avenue of the Stars, Suite 1120 Los Angeles, California 90067

[Counsel for California Independent System Operator, Inc.]

David R. Frank Office of the City Attorney 411 Main street P.O. Box 3420 Chico, California 95927 David S. MacCuish Andrew M. Gilford Weston, Benshoof, Rochefort 444 South Flower Street, Forty Third Floor Los Angeles, California 90071

[Counsel for POSDEF Power Company, L.P.]

David T. Biderman Perkins Coie LLP 1620 26th Street, Sixth Floor Santa Monica, CA 90404-4013

[Counsel for Bank of Montreal]

Department of Justice U.S. Attorney's Office 450 Golden Gate Avenue Box 36055 San Francisco, CA 94102 Derinda L. Messenger Lombardo & Gilles, PLC P.O. Box 2119 Salinas, California 93902

[Counsel for Carmel Development Company]

Deutsche Bank AG New York Branch Attn: E.S. Medla 31 West 52nd Street New York, NY 10019 WD 04 2 601/1-1419901/gff/913334/vl 12

Deutsche Bank AG New York Branch Attn: John Quinn 31 West 52nd Street New York, NY 10019 Deutsche Bank New York Branch Attn: Will Christoph 130 Liberty Street, 31st Floor New York, NY 10006 Diane C. McKenzie Office of the Treasurer and Tax Collector County of San Bernardino 172 W. Third Street, 1st Floor San Bernardino, California 92415

[Secured Creditor County of San Bernardino, Californial DK Acquisition Partners, L.P.

c/o M.H. Davidson & Co.

885 Third Avenue, Suite 3300 New York, NY 10022 Attn: Tony Yoseloff Don Gaffney Snell & Wilmer LLP One Arizona Center 400 East Van Buren Phoenix, AZ 85004

[Counsel for Arizona Public Service Co.]

Douglas M. Butz Butz, Dunn, DeSantis & Bingham 101 West Broadway, Suite 1700 San Diego, California 92101 Douglas M. Foley McGuirewoods LLP 9000 West Main Street Norfolk, Virginia 23510

[Counsel for Siemens Westinghouse]

Douglas P. Bartner Andrew Tenzer Shearman & Sterling 599 Lexington Avenue New York, NY 10022

[Counsel for Citibank, N.A.]

WD 042601/1-1419901/gff/913334/vl A',

.2.

13

Duane H. Nelsen GWF Power Systems Company, Inc.

4300 Railroad Ave.

Pittsburgh, CA 94565-6006 Dulcie D. Brand Ricky L. Shackelford James L. Poth Jones Day Reavis & Pogue 555 West Fifth Street, Suite 4600 Los Angeles, California 90013

[Counsel for Williams Energy Services and Williams Energy Marketing]

Dulcie D. Brand Ricky L. Shackelford James L. Poth Jones Day Reavis & Pogue 555 West Fifth Street, Suite 4600 Los Angeles, California 90013

[Counsel for Public Utility District No. 2 of Grant County, WA]

Dynergy Canada Marketing & Trade 350 - 7th Avenue S.W.

Calgary, Alberta Canada, T2P 3N9 Attn: Steve Barron Dynergy Marketing & Trade 1000 Louisiana Street, Suite 5800 Houston, Texas 77002 Attn: Steve Barron E. Katherine Wells, Esq.

Staff Counsel South Carolina Department of Health and Environmental Control 2600 Bull Street Columbia, South Carolina 29201-1708 EDAW, Inc.

Brodie Stephens, Esq.

Corporate Counsel 753 Davis Street San Francisco, California 94111 Edward Curren The Babcock & Wilcox Company 20 S. Van Buren Avenue P.O. Box 351 Barberton, Ohio 44203 WD 04 26 01/1-1419901/gff!913334/vl 14

Edward J. Tiedemann Kronick, Moskowitz, Tiedemann & Girard 400 Capitol Mall, 27nd Floor Sacramento, California 95814

[Counsel for Southern Joaquin Valley Power Authority]

Edwin Berlin Richard Wyron Swidler Berlin Shereff Friedman, LLP 3000 K Street, N.W.

Washington, DC 20007

[Counsel for California Independent System Operator, Iiic.]

El Paso Merchant Energy Gas LP Darrel Rogers 1001 Louisiana Street Houston, TX 77002 El Paso Merchant Energy, L.P.

1010 Travis Street Houston, Texas 77002 Attn: John Harrison Elaine M. Seid McPharlin, Sprinkles & Thomas LLP 10 Alamaden Boulevard, Suite 1460 San Jose, California 95113

[Counsel for City of Santa Clara]

Ellen K. Wolf Michael S. Abrams Gilchrist & Rutter Wilshire Palisades Building 1299 Ocean Avenue, Suite 900 Santa Monica, California 90401

[Counsel for IBM Corporation]

Enron Canada Corporation 3500 Canterra Tower 400 3rd Ave. S.W.

Calgary, AB T2P 4H2 Canada Estela 0. Pino Cynthia E. Chisum Pino & Associates 1260 Fulton Avenue Sacramento, California 95825

[Counsel for Elliot Jones, Jr.]

WD 042601/1-1419901/gff/913334/v5

.fl 15

Evan Hollander White & Case 1155 Avenue of the Americas New York, NY 10036

[Counsel for BNY Western Trust]

Evelyn H. Biery Corestaff Services (California), Inc.

Fulbright & Jaworski LLP 1301 McKinney, Suite 5100 Houston, Texas 77010

[Counsel for Corestaff Services (California), Inc.]

Fernando De Leon Attorney at Law California Energy Commission 1516 9th Street, MS-14 Sacramento, California 95814 Franchise Tax Board PO Box 942857 Sacramento, CA 94257-2021 G. Larry Engel Roberto J. Kampfner Brobeck, Phleger & Harrison LLP One Market Spear Street Tower San Francisco, California 94105

[Counsel for City of Palo Alto and its municipality utility]

Gary P. Blitz Piper Marbury Rudnick & Wolfe LLP 1200 19th Street, N.W.

Washington, D.C. 20036

[Counsel for Certain Underwriters at Lloyd's and Interested Insurance Companies]

William Bates III McCutchen, Doyle, Brown & Enersen, LLP 1900 University Avenue Palo Alto, California 94303

[Counsel for Reliant Energy, Inc.]

George O'Brien Vice President and Treasurer Intecom, Inc.

5057 Keller Springs Road Addison, Texas 75001 WD 042601/1-1419901/gff/913334/vl 16

Gerard T. Bukowski General Counsel Bums & McDonnell Engineering 9400 Ward Parkway Kansas City, Missouri 64114

[Counsel for Burns & McDonnell Engineering]

Geysers Power Company LLC Joe McClendon P.O. Box 11749 Pleasanton, CA 94588 Glenn M. Reisman Two Corporate Drive P.O. Box 861 Shelton, CT 06484

[Counsel for GE Power Systems and GE Supply Divisions]

Gordon P. Erspamer Morrison & Foerster LLP 101 Ygnacio Valley Road, Suite 450 P.O. Box 8130 Walnut Creek, California 94596

[Counsel for AES New Energy, Inc.]

Grant Kolling City of Palo Alto P.O. Box 10250 Palo Alto, California 94303 Gregory Clore Gnazzothill, A.P.C.

625 Market Street, Suite 1100 San Francisco, California 94105

[Counsel for Mid-Set Cogen., Coalinga Cogen. Co., Salinas River Cogen Co., and Sargent Canyon Cogen, Co.]

Gregory W. Jones El Paso Merchant Energy 1001 Louisiana, Suite 2754B Houston, Texas 77002 GWF Power Systems LP 4300 Railroad Ave.

Pittsburg, CA 94565 WD 042601/1-1419901/gff/913334/vl 17

H. Slayton Dabney McGuirewoods LLP One James Center 901 East Cary Street Richmond, Virginia 23219

[Counsel for Siemens Westinghouse]

Harold L. Kaplan Jeffrey M. Schwartz Mark F. Hebbeln Gardner, Carton & Douglas 321 North Clark Street, 34th Floor Chicago, IL 60610

[Counsel for Indenture Trustee for 7.90% Deferrable Interest Subordinated Debendures Series A]

Heather Brown Williams Energy Marketing and Trading Co.

One Williams Center, Suite 4100 Tulsa, OK 74172 Heinz Binder Robert G. Harris Binder & Malter 2775 Park Avenue Santa Clara, California 95050

[Counsel for Corestaff Services (California), Inc.]

Herbert Katz Kelly Lytton & Vann LLP 11900 Avenue of the Stars, Suite 1450 Los Angeles, California 90067

[Counsel for Cheryl Ann Acosta]

Hodgson Russ LLP Attn: Stephen L. Yonaty, Esq.

One M&T Plaza, Suite 2000 Buffalo, New York 14203 Howard J. Weg Peitzman, Glassman & Weg 1801 Avenue of the Stars, Suite 1225 Los Angeles, California 90067

[Counsel for Powerex Corp.]

Howard Susman Duckor Spralding & Metzger 401 West A Street, Suite 2400 San Diego, California 92101

[Counsel for Altamont - Midway, Ltd.]

WD 04 2 6 01/1-1419901/gff/913334/vl 18

Hydee R. Feldstein Cynthia M. Cohen Paul, Hastings, Janofsky & Walker LLP Twenty Third Floor 555 South Flower Street Los Angeles, California 90071

[Counsel for Rio Bravo Poso, Rio Bravo Rocklin, Rio Bravo Fresno and Malancha Hydro Limited Partnership; The Toronto-Dominion Bank]

Hydee R. Feldstein Katherine A. Traxler Kelly Aran Paul, Hastings, Janofsky & Walker LLP Twenty Third Floor 555 South Flower Street Los Angeles, California 90071

[Counsel for Constellation Power Source, Inc.]

I. Richard Levy Gerard, Singer & Levick, P.C.

16200 Addison Road, Suite 140 Addison, Texas 75001

[Counsel for Babcock & Wilcox Company]

lain Macdonald Macdonald & Associates Two Embarcadero Center, Suite 1670 San Francisco, California 94111

[Counsel for The Utility Reform Network (TURN)]

lathan T. Annand Pacific Gas and Electric Company 77 Beale Street San Francisco, California 94105 ICC Energy Corporation 302 N. Market Street, Suite 500 Dallas, TX 75202-1846 Attn: Karl Butler Internal Revenue Service Fresno, CA 93888 Internal Revenue Service Spec Proc / Bankruptcy 1301 Clay Street, Suite 1400 Oakland, CA 94612 WD 042601/1-1419901/gff/913334/vl 19

Internal Revenue Service Compliance Services, Insolvency Group 3 1301 Clay Street, 1400-S Oakland, California 94612 Irving Sulmeyer Victor A. Sahn Frank V. Zerunyan Sulmeyer, Kupetz, Baumann & Rothman 300 South Grand Avenue, 14th Floor Los Angeles, California 90071

[Counsel for Certain California Counties with Claims against PG&E]

Isabelle M. Salgado General Attorney Pacific Telesis Group 2600 Camino Ramon, Room 4CS 100 San Ramon, California 94583 J. Christopher Kennedy Irell & Manella LLP 1800 Avenue of the Stars, Suite 900 Los Angeles, California 90067

[Counsel for party in interest]

J. Christopher Kohn Tracy J. Whitaker Brendan Collins Civil Division Department of Justice P.O. Box 875 Ben Franklin Station Washington, D.C. 20044

[Counsel for United States of America]

J. Christopher Kohn Tracy J. Whitaker Brendan Collins Department of Justice 1100 L Street, N.W. Room 10004 Washington, D.C. 20005

[Counsel for United States of America]

J. Christopher Shore White & Case LLP 1155 Avenue of the Americas New York, NY 10036

[Counsel for Oildale Energy LLC]

WD 04 2 60 1/l-1419901/gff/913334/vl 20

J. Christopher Shore White & Case LLP 1155 Avenue of the Americas New York, NY 10036

[Counsel for Oildale Energy LLC, Wadham Energy LP, Martinez Cogen LP, KES-Kingburg LP]

J. Matthew Derstine Roshka Heyman & DeWulf PLC One Arizona Center 400 East Van Buren Street, Suite 800 Phoenix, AZ 85004

[Counsel for Tucson Electric Power Company]

Jack L. Taylor 1289 Lincoln Road P.O. Box 1850 Yuba City, California 95992

[Counsel for James Bowsher]

James A. Reuben David Silverman Reuben & Alter LLP 235 Pine Street, Suite 1600 San Francisco, California 94104 James E. Spiotto Ann Acker Chapman & Cutler 111 W. Monroe Street Chicago, IL 60603

[Counsel for Pacific Investment Management Company]

James L. Lopes Howard, Rice, Nemerovski, Canady, Falk & Rabkin Three Embarcadero Center, 7th Floor San Francisco, California 94111

[Counsel for Pacific Gas and Electric Company]

James Mori Mori & Associates 317 Noe Street San Francisco, California 94111

[Counsel for The City and County of San Francisco]

James R. Thompson Idaho Power Company 1221 W. Idaho Street Boise, Idaho 83702 WD 042601/1-1419901/gff/913334/v2 21

James S. Monroe Nixon Peabody LLP Two Embarcadero Center, Suite 2700 San Francisco, California 94111

[Counsel for SPL WorkdGroup, Inc. and Wilmington Trust]

Jane Castle Lehman Commercial Paper, Inc.

3 World Financial Center New York, NY 10285 Janine D. Bloch Preston Gates & Ellis LLP 55 Second Street, Suite 1700 San Francisco, California 94105

[Counsel for PPL Montana, LLC, Utility Tree Service, Fabte Company]

Jeanne Miller Regency Centers, L.P.

Legal Department 121 West Forsyth Street, Suite 200 Jacksonville, Florida 32202 Jeff St. Onge c/o Greg Baumann Bloomberg News 345 California Street San Francisco, California 94104 Jeffrey D. Chansler Empire Blue Cross Blue Shield One World Trade Center, 28th Floor New York, NY 10048 Jeffrey M. Wilson Saybrook Capital LLC 303 Twin Dolphin Drive, Suite 600 Redwood City, California 94065

[Proposed Investment Banker to Committee]

Laurie R. Binder Kirkpatrick & Lockhart 1251 Avenue of the Americas, 45th Floor New York, NY 10020

[Counsel for Waddell & Reed Advisors]

WD 0 4 26 01/1-1419901/gff'913334/vl 22

Jeffry A. Davis Gray Cary Ware & Freidenrich LLP 401 B Street, Suite 1700 San Diego, California 92101

[Counsel for International Brotherhood of Electrical Workers, Local 47 and Local 1245]

Jennifer A. Merlo Bradley E. Pearce Moore & Van Allen, PLLC Bank of America Corporation Center 100 North Tryon Street, Floor 47 Charlotte, North Carolina 28202 Jeremiah F. Hallisey Hallisey & Johnson 300 Montgomery Street, Suite 538 San Francisco, California 94104 Joann Noble-Choder Viacom, Inc.

11 Stanwix Street Pittsburgh, PA 15222 JoAnn P. Russell Duke Energy Trading and Marketing LLC 10777 Westheimer, Suite 650 Houston, TX 77042 Jody A. Meisel 2632 Larkin Street, Suite 0 San Francisco, California 94109

[Counsel for Frank Pinguelo]

John A. Vos, Attorney 1430 Lincoln Avenue San Rafael, CA 94901 John Chu Corporate Counsel Law Group LLP 417 Montgomery Street, 10th Floor San Francisco, California 94104

[Counsel for Bay Area Rapid Transit District]

John F. Shellabarger Carriage Homes, Inc.

Law Offices of John F. Shellabarger 928 Garden Street, Suite 3 Santa Barbara, California 93101

[Counsel for Carriage Homes, Inc.]

WD 042601/1-1419901/gffJ913334/vl 23

John G. Klaugberg LeBoeuf, Lamb, Greene & MacRae, LLP 125 West 55th Street New York, NY 10019

[Counsel for Enron North America Corp and Enron Canada Corp.]

John P. Dillman Linerbarger Heard Goggan Blair Graham Pena & Sampson, LLP P.O. Box 3064 Houston, TX 77253 John P. Hurt The Babcock & Wilcox Company 20 S. Van Buren Avenue P.O. Box 351 Barberton, Ohio 44203 Wendy K. Laubach Diamond, McCarthy, Taylor & Finley 2 Houston Center, 909 Fannin, Suite 1500 Houston, Texas 77010

[Counsel for Sacramento Municipal Utility District]

John Robert Weiss Katten Muchin Zavis 525 West Monroe Street, Suite 1600 Chicago, IL 60661

[Proposed Counsel for Official Committee of Unsecured Creditors]

John T. Hansen Deborah H. Beck Nossaman, Guthner, Knox & Elliott 50 California Street, 34th Floor San Francisco, California 94111

[Counsel for Committee of PG&E Retirees and Survivors]

Jonathan Rosenthal Jon P. Schotz Jonathan Y. Thomas Saybrook Capital LLC 401 Wilshire Boulevard, Suite 850 Santa Monica, California 90401

[Proposed Investment Banker to Committee]

Jonathan S. Storper Hanson, Bridgett, Marcus, Vlahos & Rudy LLP 333 Market Street, Suite 2300 San Francisco, California 94105

[Counsel for Creditor Hanson, Bridgett, Marcus, Vlahos & Rudy LLP]

WD 042601/l-1419901/gff/913334/vl 24

Joseph A. Eisenberg, Esq.

Jeffer, Mangels, Butler & Marmaro 2121 Avenue of the Stars, 10th Fl.

Los Angeles, CA 90067 (Attorney for California Power Exchange)

Joseph A. Eisenberg, P.C.

Victoria S. Kaufman Jeffer, Mangels, Butler & Marmaro LLP 2121 Avenue of the Stars, Tenth Floor Los Angeles, CA 90067

[Counsel for California Power Exchange Corp.]

Joseph J. Smolinski Chadbourne & Parke LLP 30 Rockefeller Plaza New York, NY 10112

[Counsel for El Dorado Hydro and Rock Creek Limited Partnership]

Juan C. Basombrio Kent J. Schmidt Dorsey & Whitney LLP 650 Town Center Drive, Suite 1850 Costa Mesa, California 92626

[Counsel.for US Bank Trust National Association]

Julia Hill, County Counsel County of Santa Cruz Office of the Treasurer - Tax Collector 701 Ocean Street, Room 505 Santa Cruz, California 95060

[Counsel for County of Santa Cruz]

K. Bailey Bankruptcy Specialist General Motors Acceptance Corporation P.O. Box 173928 Denver, CO 80217 Kaaran E. Thomas Beckley Singleton Chtd.

530 Las Vegas Boulevard South Las Vegas, NV 89101 Karen Keating Jahr, County Counsel Michael A. Ralston, Assistant County Counsel 1815'Yuba Street, Suite 3 Redding, California 96001 WD 042601/1-1419901/gff/913334/vl 25

Kathryn A. Coleman Desmond A. Coleman Gibson, Dunn & Crutcher LLP One Montgomery Street, Telesis Tower San Francisco, California 94104

[Attorney for Creditor Merrill Lynch, Pierce, Fenner & Smith]

KBC Bank Attn: Ivan Vertenten 515 So. Figueroa St., Suite 1920 Los Angeles, CA 90071 Kelly Greene McConnell Givens Pursley LLP 277 North 6th Street, Suite 200 Boise, ID 83702

[Counsel for Windpower Partners, 1987, 1988, Altamond Winds, Inc.

Windworks, Inc.]

Kenneth A. Brunetti Miller & Van Eaton, LLP 400 Montgomery Street, Suite 501 San Francisco, California

[Counsel for Ubiquitel, Inc.]

Kenneth M. Greene Carruthers & Roth PA Post Office Box 540 Greensboro, North Carolina 27402

[Counsel for Royal Insurance Company]

Kenneth N. Klee David M. Stern Michael L. Tuchin Michelle C. Campbell Klee, Tuchin, Bogdanoff & Stern LLP 1880 Century Park East, Suite 200 Los Angeles, California 90067

[Counsel for POSDEF Power Company, L.P.]

Kenneth N. Russak Pillsbury Winthrop LLP 725 South Figueroa Street, Suite 2800 Los Angeles, California 90017

[Counsel for Dynergy Power Marketing, Inc.; El Segundo Power LLC; Long Beach Generation LLC; Cabrillo Power I LLC; Cabrillo Power II, LLC; Dynergy Marketing & Trade LLC; West Coast LLC]

WD 04 2 601/1-I419901/gff]913334/vl 26

'Z

Kenneth R. Reynolds, Esq.

Kenneth R. Reynolds, Inc.

2020 Hurley Way, Suite 210 Sacramento, CA 95825

[Attorneys for Mountain Firewood and Hazard Tree]

Kevin K. Haah Ervin, Cohen & Jessup LLP 9401 Wishire Boulevard, 9th Floor Beverly Hills, California 90212

[Counsel for Ronald A. Katz Technology Licensing L.P.]

.Kimberly S. Winick Mayer, Brown & Platt 350 South Grand Avenue, 25th Floor Los Angeles, California 90071

[Counsel for Aera Energy LLC]

Kjehl T. Johansen Legal Division Office of City Attorney Department of Water and Power P.O. Box51111, Suite 3 40 Los Angeles, California 90051 Larren M. Nashelsky Morrison & Foerster LLP 1290 Avenue of the Americas NewYork, NY 10104

[Counsel for El Paso Merchant Energy L.P.]

Laurence M. Frazen Stephen S. Sparks Bryan Cave 1200 Main Street, Suite 3500 Kansas City, Missouri 64105

[Counsel for City of Kansas City)

Lawrence M. Jacobson Baker and Jacobson 11377 West Olympic Boulevard, Suite 500 Los Angeles, California 90064

[Counsel for Tishman Construction Corp. of California]

Lawrence P. Ebiner H. Mark Mersel Morrison & Foerster 19900 MacArthur Boulevard Irving, California 92612 WD 042601/1-1419901/gff/913334/vl 27

Lillian G. Stenfeldt Fred Hjelmeset Gray Cary Ware & Freidenrich LLP 1755 Embarcadero Palo Alto, California 94303

[Counsel for International Brotherhood of Electrical Workers, Local 47 and Local 1245]

Linda Boyle Time Wamer Telecom Inc.

10475 Park Meadows Drive, Suite 400 Littleton, CO 80124 Lori J. Scott Shasta County Treasurer - Tax Collector P.O. Box 991830 Redding, California 96099 Lynne Richardson Air Products and Chemicals Inc.

Business Servces A6328 7201 Hamilton Boulevard Allentown, PA 18195 M. David Minnick Pillsbury Winthrop LLP 50 Fremont Street San Francisco, California 94105

[Counsel for ThermoEcotek Corporation]

M. Freddie Reiss PricewaterhouseCoopers LLP 400 South Hope Street Los Angeles, California 90071

[Proposed Financial Advisor to Committee]

M.O. Sigal Jr Simpson Thatcher & Bartlett 425 Lexington Avenue New York, NY 10017

[Counsel for Duke Energy Trading and Marketing]

Madison S. Spach, Jr.

Spach & Associates, P.C.

4675 MacArthur Court, Suite 550 Newport Beach, California 92660

[Counsel for William Lyon Homes, Inc.]

WD 042601/I-1419901/gff/913334/vl 28

Mairi V. Luce Duane Morris & Heckscher LLP 4200 One Liberty Place Philadelphia PA 19103

[Counsel for Santa Clara Valley Water District]

Marc Barreca John R. Knall, Jr.

Preston Gates & Ellis LLP 701 Fifth Avenue, Suite 5000 Seattle, WA 98104

[Counsel for PPL Montana, LLC, Utility Tree Service, Fabte Company]

Marc Hirschfield Benjamin Hoch Dewey Ballantine LLP 1301 Avenue of the Americas New York, New York 10019-6092 Marc S. Cohen Ashleigh A. Danker Kaye Scholer LLP 1999 Avenue of the Stars, Suite 1700 Los Angeles, California 90067

[Counsel for Official Committee of Participants' Creditors Claims]

Marimargaret Webdell Sacramento County Department of Finance 700 H Street, Room 1710 Sacramento, California 95814

[Creditor County of Sacramento]

Mark A. Speiser Stroock & Stroock & Lavan LLP 180 Maiden Lane, New York,NY 10038

[Counsel for J. Aron & Company]

Mark C. Ellenberg Cadwalader, Wickersham & Taft 1201 F Street N.W., Suite 1100 Washington, D.C. 20004

[Counsel for MBIA]

Mark Finnemore Internal Revenue Service Small Business/Self-Employed Division Counsel 160 Spear Street, 9th Floor San Francisco, California 94105

[Counsel for the United States of America]

WD 042601/1-1419901/gff/913334/vl 29

Mark Gorton Mary E. Olden Todd M. Bailey McDonough, Holland & Allen 555 Capitol Mall, Ninth Floor Sacramento, California 95814

[Counsel for Northern California Power Agency]

Martha E. Romero Law Offices of Martha E. Romero 7743 South Painter Avenue, Suite A Whittier, California 90602

[Counsel for Secured Creditors Various California Counties in California]

Martin A. Martino Castle Companies 12885 Alcosta Boulevard, Suite A San Ramon, California 94583 Martin G. Bunin Craig E. Freeman Thelen, Reid & Priest LLP 40 W. 57th Street, 26th Floor New York, NY 10019

[Counsel for Calpine Corporation]

Martin L. Fineman David Wright Tremaine LLP One Embarcadero Center, Suite 600 San Francisco, California 94111

[Counsel for Wheelabrator Shasta Energy Co.]

Martin L. Nelson Kawana Springs, Inc.

2880 Cleveland Avenue, Suite 8 Santa Rosa, California 95403 Martin Marz BP Amoco P.O. Box 3092 Houston, Texas 77079 Mary Ann Kilgore General Attorney Union Pacific Railroad Company 1416 Dodge Street, Room 830 Omaha, Nebraska 68179 WD 04 26 0 1/1-141 9 901/gft'913334/vl 30

Mary B. Holland Financial Consultant Salomon Smith Barney 1111 Superior Ave. Suite 1800 Cleveland, Ohio 44114-2507

[Trustee for the account of St.

Edward's High School]

Matt Holley Lodestar Corporation Two Corporation Way Peabody, MA 01960 MBIA Insurance Corporation Attn: IPM-PCF 113 King Street Armonk, NY 10504 Melanie Fannin General Counsel Senior Vice President & Secretary 2600 Camino Ramon, Room 4CS100 San Ramon, California 94583 Mellon Bank, N.A.

Attn: L. Scott Sommers 400 So. Hope Street, 5th Floor Los Angeles, CA 90071-2806 Merle C. Meyers Katherine D. Ray Goldberg, Stinnett, Meyers & Davis 44 Montgomery Street, Suite 2900 San Francisco, California 94104

[Counsel for Modesto Irrigation District]

Merrill Lynch Attn: Ahi Aharon World Financial Ctr., North Tower 250 Vesey Street, 10th Floor New York, NY 10281-1310 Michael A. Berman Securities and Exchange Commission 450 Fifth Street, N.W. (Mail Stop 0606)

Washington, D.C. 20549 WD 042601/1-1419901/gff/9133341vl 31

Michael A. Rosenthal Keith D. Ross Gibson Dunn & Crutcher LLP 2100 McKinney Avenue, Suite 1100 Dallas, TX 75201

[Counsel for NRG Energy, Inc.]

Michael B. Lubic McCutchen Doyle Brown & Enersen LLP 355 South Grand Avenue, Suite 4400 Los Angeles, California 90071

[Counsel for Reliant Energy, Inc.]

Michael F. O'Friel Wheelabrator Technologies, Inc.

4 Liberty Lane West Hampton, NH 03842 Michael Friedman Richard Spears Kibbe & Orbe One Chase Manhattan Plaza New York, NY 10005

[Counsel for DK Acquisition Partners]

Michael H. Ahrens Terrence V. Ponsford Kimberly S. Fineman Ori Katz Sheppar, Mullin, Richter & Hampton Four Embarcadero Center, 17th Floor San Francisco, California 94111

[Counsel for GWF Power Systems L.P.; Hanford L.P.; and Thermal Energy Development Partnership., L.P.]

Michael Hamilton PricewaterhouseCoopers LLP 1301 Avenue of the Americas New York, NY 10019

[Proposed Financial Advisor to Committee]

Michael J. Blumenfeld Michael J. Blumenfeld One Kaiser Plaza, Suite 1675 The Ordway Building Oakland, California 94612

[Counsel for Hypower Incorporated]

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Michael L. Tuchin David M. Stern Michelle C. Campbell Klee, Tuchin, Bogdanoff & Stem LLP 1880 Century Park East, Suite 200 Los Angeles, California 90067

[Counsel for Caithness Energy, LLC and FPL Energy Inc.]

Michael Morris Hennigan, Bennet & Dorman 601 South Figueroa Street, Suite 3300 Los Angeles, California 90017

[Counsel for Southern California Gas Company]

Michael P. Shuster, Esq.

Lawrence E. Oscar, Esq.

Hahn Loeser & Parks LLP 3300 BP Tower, 200 Public Square Cleveland, OH 44114-2301 Michael R. Enright Robinson & Cole LLP 280 Trumbull Street Hartford, CT 06103

[Counsel for General Electric Company]

-p

.7 Michael Rochman School Project for Utility Rate Reduction 1430 Willow Pass Road, Suite 240 Concord, California 94520 Michael V. Mclntire McIntire Law Corporation Post Office Box 1647 41191 Big Bear Boulevard Big Bear Lake, California 92315

[Counsel for Ladies of the Grand Army of the Republic, Inc.]

Mike K. Nakagawa Nakagawa & Rico 2335 Capitol Oaks Drive, Suite 130 Sacramento, California 95833

[Counsel for Kimball Hill Homes,'Inc.]

Mike R. Jaske California Energy Commission 1516 Ninth Street, MS-22 Sacramento, California 95814 WD 042601/1-1419901/gff)913334/vl

'C, 33

Mitchell A. Hardwood David Fitton P. Schoenfeld Asset Management, LLC 1330 Avenue of the Americas, 34th Floor New York, NY 10019 Mitchell I. Sonkin Lawrence A. Larose King & Spalding 1185 Avenue of the Americas New York, NY 10036

[Counsel for MBIA]

Mitchell I. Sonkin Lawrence A. Larose King & Spalding 1185 Avenue of the Americas New York, NY 10036 Mitchell Seider Kramer Levin Naftalis & Frankel LLP 919 Third Avenue New York, NY 10022 Morgan Guaranty Trust Company of New York Attn: Carl J. Mehldau 60 Wall Street New York, NY 10260 Mr. David Boergers, Secretary Federal Energy Regulatory Commission 888 First Street, N.E., Room 1-A Washington, DC 20246 Crocket Cogen A California Limited Partnership Keith Richards 750 B Street, Suite 2740 San Diego, CA 92101 Nancy Hotchkiss Trainor Robertson 701 University Avenue, Suite 200 Sacramento, California 95825

[Counsel for Prodigy Development, Inc. - Empire Ranch]

Nancy Hotchkiss Trainor Robertson 701 University Avenue, Suite 200 Sacramento, California 95825

[Counsel for 929 L Street, Inc.]

WD 042601/1-1419901/gff/913334/vl 34

Nancy Newman Steinhart & Falconer LLP 333 Market Street, 32nd Floor San Francisco, California 94105

[Counsel for Regency Centers, L.P.]

Nanette D. Sanders Sarah E. Petty Snell & Wilmer LLP 1920 Main Street, Suite 1200 Irvine, California 92614

[Counsel for Arizona Public Service Co.]

Yolanda Cisneros 909 Meyer Street, No. 24 Arvin, California 93203 Neil J. Rubenstein Holly R. Shilliday Arter & Hadden LLP Two Embarcadero Center, 5th Floor San Francisco, California 94111

[Counsel for Association of Bay Area Governments and ALCAN Alum.

Corp.]

Neil W. Rust White & Case LLP 633 West Fifth Street, Suite 1900 Los Angeles, California 90071

[Counsel for Deutch Bank AG, New York Branch]

Office of the Treasurer and Tax Collector County of Merced 2222 M Street Merced, CA 95340 Office of the U.S. Trustee Attn: Stephen Johnson 250 Montgomery Street, Suite 1000 San Francisco, CA 94104-3401 Oscar R. Cantu Weil, Gotshal & Manges LLP 701 Brickell Avenue, Suite 2100 Miami, Florida 33131

[Counsel for PG&E Corporation]

Pancanadian Energy Services Inc.

1200 Smith Street, Suite 900 Houston, TX 77002 Attn: Brian Redd WD 042601/1-1419901/gff/913334/vl 35

Patricia S. Mar Morrison & Foerster LLP 425 Market Street, 33rd Floor San Francisco, CA 94105-2482 E-mail: pmar@mofo.com

[Counsel for AES New Energy, Inc.]

Patricia S. Mar, Esq.

Morrison & Foerster LLP 425 Market Street, 33rd Floor San Francisco, California 94105-2482

[Counsel for Avista Energy, Inc. and GWF Power Systems Company, Inc.]

Paul C. Lacourciere Thelen, Reid & Priest LLP 101 Second Street, Suite 1800 San Francisco, California 94105

[Counsel for Burney Forest Products]

Paul J. Pantano, Jr.

McDermott, Will & Emery 600 13th Street, N.W.

Washington, D.C. 20005

[Counsel for Morgan Stanley Capital Group Inc.]

Paul M. Bartkiewicz Joshua M. Horowitz Bartkiewicz, Kronick & Shanahan 1011 Twenty Second Street #100 Sacramento, California 95816

[Counsel for Browns Valley Irrigation District and Yolo County Flood Control and Water Conservation District]

Peter J. Benvenutti Heller Ehrman White & McAuliffe LLP 333 Bush Street San Francisco, California 94104 Peter J. Gurfein Jeffrey C. Krause Gregory K. Jones Akin, Gump, Strauss, Hauer & Feld 2029 Century Park East, Suite 2600 Los Angeles, California 90067 WD 042601/1-1419901/gff/913334/vl 36

Peter S. Clark II Derek J. Baker Reed Smith, LLP 2500 Liberty Place 1650 Market Street Philadelphia, PA 19103-7301 Peter S. Munoz Gregg M. Ficks Crosby, Heafy, Roach & May Two Embarcadero Center San Francisco, California 94111

[Counsel for Placer County Water Agency, Oroville-Wyandotte Irrigation District, Yuba County Water Agency, Nevada Irrigation District Oakdale and South San Joaquin Irrigation Districts, Merced Irrigation District, Humboldt Bay Municipal Water District, Merrit Community Capital Corporation]

Philip S. Warden Andrea S. Wirum Pillsbury Winthrop LLP P.O. Box 7880 San Francisco, California 94120-7880

[Counsel for Texaco, Inc.]

Philip S. Warden Andrea S. Wirum Pillsbury Winthrop LLP P.O. Box 7880 San Francisco, California 94120-7880

[Counsel for Chevron U.S.A. Production Co.]

Philip Warden Pillsbury, Winthrop LLP 50 Fremont Street San Francisco, California 94105

[Counsel for Southern California Gas Company]

Phillip E. Tatoian Asplundh Tree Expert Co.

708 Blair Mill Road Willow Grove, Pennsylvania 19090 Phillip S. Warden Pillsbury Winthrop LLP 50 Fremont Street San Francisco, California 94105

[Counsel for Dynergy Power Marketing, Inc.; El Segundo Power LLC; Long Beach Generation LLC; Cabrillo Power I LLC; Cabrillo Power II, LLC; Dynergy Marketing & Trade LLC; West Coast LLC WD 042601/1-1419901/gff'913334/vl 37

R. Dale Ginter Downey, Brand, Seymour & Rohwer LLP 555 Capitol Mall, 10th Floor Sacramento, California 95814

[Counsel for Merced Irrigation District, Occidental of Elk Hills, Diamond Walnut Growers, and Hertz Corporation]

R. Paul Yetter Yetter & Warden LLP 600 Travis, Suite 3800 Houston, Texas 77002

[Counsel for The Board of Directors of Local Governments Investment Cooperative]

Rabobank International Attn: Gladys Montes Four Embarcadero Center Suite 3200 San Francisco, CA 94111 Rabobank Nederland New York Branch Attn: Brett Delfino 245 Park Avenue New York, NY 10 167-0062 Randolph L. Wu TURN 711 Van Ness Avenue, Suite 350 San Francisco, CA 94102

[Attorney for Utility Reform Network]

Ray Foianini Foianini Law Offices 109 Division Avenue West Post Office Box 98823 Epharta, WA 98823 Region IV U.S. Nuclear Regulatory Commission Ellis W. Mershoff Regional Administrator 611 Ryan Plaza Drive, suite 400 Arlington, TX 76011-8064 Richard A. Lapping Louis J. Cisz, III Thelen Reid & Priest LLP 101 Second Street, Suite 1800 San Fraricisco, CA 94105-3601

[Counsel for Creditor, Calpine Corporation and its Affiliated Entities]

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Richard Blackstone Webber II 2507 Edgewater Drive Orlando, FL 32804

[Counsel for Blue Cross and Blue Shield of Florida, Inc.]

Richard C. Josephson Stoel Rives LLP 900 SW Fifth Avenue, Suite 2600 Portland, OR 97204

[Counsel for PacifiCorp and Crockett Cogen.]

Richard Hopp 14416 Victory Boulevard, Suite 108 Van Nuys, California 91401

[Richard Hopp in Propria Persona]

Richard J. Reynolds Turner, Cooper & Reynolds 16485 Laguna Canyon Road #250 Irvine, California 92618

[Counsel for Robert D. Prior, executor of the Estate of Jalmer Throlvald Berg]

Richard Purcell Attn: Energy Supply Conectiv 800 Kings Street P.O. Box 231 Wilmington, DE 19899 Richard Stevens Avista Corp.

P.O. Box 3727 Spokane, WA 99220 Richard T. Peters Sidley Austin Brown & Wood 555 West Fifth Street, Suite 4000 Los Angeles, California 90013

[Counsel for Sierra Pacific Power Company and Nevada Power Company]

Richard W. Esterkin Morgan, Lewis & Bockius LLP 300 South Grand Avenue Los Angeles, California 90071

[Counsel for Fuji Bank, Limited]

WD 042601/1-1419901/gff7913334/vl 39

Richard Wyron Swidler Berlin Shereff Friedman LLP 3000 K Street, NW, Suite 300 Washington, DC 20007

[Attorney for California Independent System Operator]

Robert A. Greenfield, Esq.

Stutman, Treister & Glatt 3699 Wilshire Blvd., #900 Los Angeles, CA 90010-2766 Robert Blodgett, Jr.

c/o H. Ann Liroff, Esq.

Hannig Law Firm LLP 2991 El Camino Real Readwood City, California 94061

[Counsel for Creditor Robert Blodgett, Jr.]

Robert C. Stokes 5851 San Felipe, Suite 950 Houston, Texas 77057

[Counsel for BP AMOCO]

Robert D. Albergotti Stacey Jernigan Scott W. Everett Haynes and Boone LLP 901 Main Street, Suite 3100 Dallas, Texas 75202 Robert Darby Corestaff Services (California), Inc.

Fulbright & Jaworski LLP 865 South Figueroa, 29th Floor Los Angeles, California 90017

[Counsel for Corestaff Services (California), Inc.]

Robert E. Izmirian Aaron M. Oliner Buchalter, Nemer, Fields & Younger 333 Market Street San Francisco, California 94105

[Counsel for MBIA]

Robert F. Kidd Yamamoto Kidd, LLP 160 Franklin Street, Suite 206 Oakland, California 94607

[Counsel for Big Valley Lumber Company]

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Robert G. Harris Corestaff Services (California), Inc.

Binder & Malter 2775 Park Avenue Santa Clara, California 95050 Robert Jay Moore Paul S. Aronzon Milbank, Tweed, Hadley & McCloy LLP 601 South Figueroa Street Los Angeles, California 90017

[Counsel for Official Committee of Unsecured Creditors]

Robert M. Blum Thelen Reid & Priest LLP 101 Second Street, Suite 1800 San Francisco, California 94105

[Counsel for Davey Tree Surgery Company]

Robert S. Mueller United States Attorney Jocelyn Burton Assistant United States Attorney Douglas K. Chang 450 Golden Gate Avenue, 10th Floor San Francisco, California 94102

[Counsel for United States of America]

Robert S. Mueller, III United States Attorney Jay R. Weill Assistant United States Attorney Thomas MacKinson 160 Spear Street, Ninth Floor San Francisco, California 94105

[Counsel for the United States of America]

Rock S. Koebbe 5356 North Cattail Way Boise, ID 83703 Roger L. Efremsky Austin P. Nagel Law Offices of Efremsky & Nagel 5776 Stoneridge Mall Road, Suite 360 Pleasanton, California 94588

[Counsel for Toyota Motor Credit Corp.]

WD 042601/1-1419901/gff/913334/vl 41

Roi Chandy Teachers Insurance and Annuity Assoc. of America 730 Third Avenue New York, NY 10017 Roland Pfeifer Office of the City Attorney 1500 Warburton Avenue Santa Clara, California 95050 Ronald L. Miller Rogers and Miller 720 Southpoint Boulevard, Suite 205 Petaluma, California 94954

[Counsel for Fire Insurance Exchange]

Rosanne Thomas Matzat Hahn & Hessen LLP 350 Fifth Avenue, Suite 3700 New York, NY 10118

[Counsel for Metropolitan Life Insurance Co.]

S. Jack Chevlen Law Offices of S. Jack Chevlen 5902 Deerland Court San Jose, California 95124

[Counsel for Swart Industries Corporation dba Precision Plastics]

Sandra W. Lavigna Sarah D. Moyed Securities Exchange Commission 5670 Wilshire Blvd., 1 th Fl.

Los Angeles, CA 90036 Scott C. Clarkson Eve A. Marsella Clarkson, Gore & Marsella 3424 Carson Street, Suite 350 Torrance,California 90503

[Counsel for Utilisource]

Scott 0. Smith Buchalter, Nemer, Fields & Younger 601 South Figueroa Street, Suite 2400 Los Angeles, California 90017

[Counsel for Quanta Services, Inc.]

Secretary of Treasury 15th & Pennsylvania Avenue Washington, D.C. 20549 WD 0 4 26 01/1-1419901/gff/913334/v4 42

Sempra Energy Trading Corp.

Tony Ferrajina.

58 Commerce Drive Stamford, CT 06902 Sertling Koch TransAlta Energy Marketing (U.S.) Inc.

Box 1900 Station "M" 110-12th Avenue, SW Calgary, Alberta T2P 2MI Seth A. Ribner Simpson Thatcher & Bartlett 10 Universal City Plaza, Suite 1850 Universal City, California 91608

[Counsel for Duke Energy Trading and Marketing]

Sharyn B. Zuch Wiggin & Dana One CityPlace, 34th Floor 185 Asylum Street Hartford, CT 06103

[Counsel for American Payment Systems]

Sheryl Gussett Reliant Energy, Inc.

1111 Louisiana, 43rd Floor Houston, TX 77002

[Counsel for Reliant Energy, Inc.]

Sierra Pacific Industries File #51950 San Francisco, California 94160 Southern California Gas Company 555 W. Fifth St.,

GT24E1 Los Angeles, CA 90013-1000 Attn: Jim Nakata Stan T. Yamamoto Eileen M. Teichert City of Riverside City Attorney's Office City Hall, 3900 Main Street Riverside, California 92522

[Counsel for City of Riverside]

WD 042601/1-1419901/gffi913334/vl 43

Stanley E. Pond Winchell & Pond 1700 South El Camino Real, Suite 506 San Mateo, California 94402

[Counsel for General Capital Corporation]

State of California EDD PO Box 826880 Sacramento, CA 94280 State of California Dept. of Water Resources c/o Chief-Energy Division Attn: Dan Herdocia 1416 9th Street, Room 1640 Sacramento, CA 95814 Margarita Padilla Office of the Attorney General P.O. Box 70550 1515 Clay Street, 20th Floor Oakland, CA 94612 State of California Office of the Attorney General PO Box 94255 Sacramento, CA 94244-2550 Stephanie Nolan Deviney Brown & Connery LLP 360 Haddon Avenue P.O. Box 539 Westmont, NJ 08108

[Counsel for SAP America, Inc.]

Stephen C. Becker Becker Law Office P.O. Box 192991 San Francisco, California 94119

[Attorneys for Stafco Personnel Management, Inc.]

Stephen Shane Stark, County Counsel Enrique R. Sanchez, Sr.

County of Santa Barbara 105 E. Anapamu Street, Suite 201 Santa Barbara, California 93101

[Counsel for Santa Barbara County and Santa Barbara County Treasurer

- Tax Collector]

WD 042 601/1-1 419901/gffi9133341vl 44

Steve G. F. Polard Perkins Coie LLP 1620-26th Street, Sixth Floor Santa Monica, California 90404

[Counsel for Creditor Puget Sound Energy, Inc.]

Steve J. Reisman Curtis, Mallet-Prevost, Colt & Mosle LLP 101 Park Avenue New York, NY 10178 Steven H. Felderstein, Esq.

Felderstein, Willoughby & Pascuzzi 400 Capital Mall, Suite 1450 Sacramento, CA 95814-4434 (Attorney for State of California)

Steven J. Stanwyck, Esq.

Barry Fischer The Stanwyck Firm, APC 1925 Century Park East, Suite 500 Los Angeles, California 90067 Steven M. Abramowitz Vinson & Elkins LLP 666 Fifth Avenue, 26th Floor New York, NY 10103

[Counsel for TransAlta Energy]

Steven M. Basha County Counsel Attn: Stephen B. Nocita, Senior Deputy 625 Court Street, Room 201 Woodland, California 95695

[Counsel for County of Yolo]

Steven M. Bunkin J. Aron & Company 85 Broad Street New York, NY 10004 Steven M. Olson Geary, Shea, O'Donnell & Grattan, P.C.

37 Old Courthouse Square, 4th Floor Santa Rosa, California 95404

[Counsel for ABB Power T&D Company, Inc.]

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STS Hydropower Ltd (Kanaka)

Mr. Mike Grahn 300 West Washington Street, Suite 801 Chicago, IL 60606 Terence J. Keeley 1289 Lincoln Road P.O. Box 1850 Yuba City, California 95992

[Counsel for James Bowsher]

Terrance L. Stinnett Miriam Khatiblou Goldberg, Stinnett, Meyers & Davis 44 Montgomery Street, Suite 2900 San Francisco, California 94104

[Counsel for Pacific Bell Telephone Company, Pacific Telesis Group, SBC Global Services, Inc., SBC Communications, Inc.]

Terrence J. Keeley 1289 Lincoln Road P.O. Box 1850 Yuba City, California 95992

[Counsel for James Bowsher]

Texaco Canada Petroleum Inc.

400 3 Avenue SW, #2034 Calgary, Alberta Canada T2P 4H2 Attn: Bill Collier Texaco Natural Gas Inc.

1111 Bagby Street Houston, Texas 77002 Attn: Bill Collier The Bank of New York Attn: Michael Pitflick, Corp. Trust Administration 101 Barclay Street-21W New York, NY 10286 The Bank of New York Michael Pitflick, Corporate Trust Ad 101 Barclay Street-21W New York, NY 10286 The Fuji Bank, Limited Attn: Jonathan Bigelow 333 So. Hope Street, 39th Floor Los Angeles, CA 90071 WD 042 6 01/1-1419901/gffi913334/vl 46

The Sumitomo Bank Ltd.

Attn: Al Galluzzo 777 South Figueroa Street, Suite 2600 Los Angeles, California 90017 The Toronto Dominion Bank Attn: F.B. Hawley 909 Fannin, Suite 1700 Houston, TX 77010 Theodor C. Albert, Esq.

Michael 3. Weiland, Esq.

Albert, Weiland & Golden, LLP 650 Town Center Drive, Suite 950 Costa Mesa, CA 92626

[Attorneys for Commonwealth Energy Corporaton]

Thomas B. Walper, Esq.

Munger, Tolles & Olson LLP 355 South Grand Ave., Suite 3500 Los Angeles, CA 90071-1560

[Counsel for Southern California Edison]

Thomas C. Walsh BTM Capital Corporation 125 Summer Street Boston, MA 02110 Thomas E. Lauria Jerry R. Bloom Brian L. Holman White & Case LLP 633 West Fifth Street, 19th Floor Los Angeles, California 90071

[Counsel for Oildale Energy LLC]

Thomas*E. Lauria Jerry R. Bloom Brian L. Holman White & Case LLP 633 West Fifth Street, 19th Floor Los Angeles, California 90071

[Counsel for Ripon Cogeneration, Inc.

Thomas E. Lauria White & Case LLP First Union Financial Center 200 South Biscayne Boulevard Miami, Florida 33131

[Counsel for Oildale Energy LLC, Wadham Energy LP, Martinez Cogen LP, KES-Kingburg LP]

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Thomas E. Lumsden Rocky Ho PricewaterhouseCoopers LLP 199 Fremont Street San Francisco, California 94105

[Proposed Financial Advisor to Committee]

Thomas M. Berliner Duane Morris & Heckscher LLP 100 Spear Street, Suite 1500 San Francisco, California 94105

[Counsel for Santa Clara Valley Water District]

Thomas MacKinson Internal Revenue Service Small Business/Self-Employed Division 1301 Clay Street, Room 1400-S Oakland, California 94105

[Counsel for the United States of America]

Timothy F. Hodgdon Teachers Insurance and Annuity Assoc. of America 730 Third Avenue New York, NY 10017 Tony 0. Hemming Texaco Legal Department 1111 Bagby Street Houston, TX 77002 TXU Energy Trading Canada Limited 1717 Main Street Dallas, Texas 75201 Attn: Jeff Shorter TXU Energy Trading Company 1717 Main Street Dallas, Texas 75201 Attn: Jim Macredie U.S. Bank Corporate Trust Services Attn: LaDonna Morrison 180 East Fifth St., 3rd Floor St. Paul, MN 55101 U.S. Nuclear Regulatory Commission Attn: Document Control Desk Washington, DC 20555-0001 WD 04 2 6 01/1-1419901/gff/913334/vl 48

U.S. Trust Company, National Association One Embarcadero Center, Suite 2050 San Francisco, CA 94111-3709 Attn: Josephine Libunao US Bank, Corporate Trust Services Ladonna Morrison P-0. Box 64111 St. Paul, MN 55164-0111 Victor Waid Law Office of Victor Waid 2625 Fair Oaks Boulevard, Suite 1 Sacramento, California 95864

[Counsel for Kim Creedon]

Victoria Lang AT&T Corp.

795 Folsom Street, 2nd Floor San Francisco, California 94107

[Counsel for AT&T Corp]

W. Austin Cooper James M. Gardener Cooper & Gardener 2535 Capitol Oaks Drive, Suite 100 Sacramento, California 95833

[Counsel for Larry Shiba]

Walter F. McArdle, Esq.

Spain & Gillon, LLC The Zinszer Building 2117 Second Avenue North Birmingham, Alabama 35203

[Attorneys for Dresser Industries, Inc.]

Walter J. Lack Engstrom, Lipscomp & Lack 10100 Avenue of the Stars, Suite 1450 Los Angeles, California 90067

[Counsel for Cheryl Ann Acosta]

Wendy L. Hagenau Powell, Goldstein, Frazer & Murphy 16th Floor 191 Peachtree Street, N.E.

Atlanta, GA 30303

[Counsel for Intecom Inc.]

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Wheelabrator Shasta Energy Co. Inc.

20811 Industry Rd.

Anderson, CA 96007 White & Case, LLP Attn: Neil Millard 633 West Fifth St., Suite 1900 Los Angeles, CA 90071-2007 (Attorney for BNY Western Trust Company)

White & Case, LLP Attn: Neil Millard/C. Randolph Fishburn 633 West Fifth St., Suite 1900 Los Angeles, CA 90071-2007 (Attorney for Bank of New York)

William Bates IlI McCutchen, Doyle, Brown & Enersen, LLP 1900 University Avenue East Palo Alto, California 94303-2223

[Counsel for Reliant Energy, Inc.]

William C. Morison-Knox Michael D. Prough Robert M. Forni, Jr.

Morison-Knox Holden Melendez & Prough, LLP 500 Ygnacio Valley Road, Suite 450 Walnut Creek, California 94596

[Counsel for National Union Fire Insurance Company of Pittsburgh, PA]

William H. Kiekhofer III Yale K. Kim Steven E. Rich Kelley Drye & Warren LLP 777 South Figueroa Street, Suite 2700 Los Angeles, CA 90017

[Counsel for BP Energy Company, BP AMOCO]

William J. Flynn Neyhart, Anderson, Freitas, Flynn & Grosboll 44 Montgomery Street, Suite 2080 San Francisco, California 94104

[Counsel for IBEW Local #1245]

William M. Goodman Ligi C. Yee Topel & Goodman 832 Sansome Street, Fourth Floor San Francisco, California 94111 WD 042601/1-1419901/gffi913334/vl 50

William M. Rossi-Hawkins Phillips, Lytle, Hitchcock, Blaine & Huber 437 Madison Avenue, 34th Floor New York, NY 10022

[Counsel for HSBC Bank USA]

William P. Weintraub Pachulski Stang Ziehi Young & Jones Three Embarcadero Center, Suite 1020 San Francisco, California 94111

[Counsel for PG&E Corp.]

Williams Energy Marketing & Trading Co. (Canada)

One Williams Center, 19th Floor Department 558 P.O. Box 2848 Tulsa, Oklahoma 74101 Attn: Kelly Knowlton Zack Starbird Mirant Corporation 1155 Perimeter Center West Atlanta, GA 30338 Zuckerman-Mandeville, Inc.

P.O. Box 487 Stockton, California 95201 Madison Capital Management Attn: Dana Fusaris 6143 South Willow Drive, Suite 200 Greenwood Villate, CO 80111 Lawrence M. Jacobson Glickfeld, Fields & Jacobson LLP 9460 Wilshire Boulevard, Fifth Floor Beverly Hills, California 90212

[Counsel for Tishman Construction Corporation of California]

W. Kelsea Eckert Eckert, Benson & Associates 4711 Highway 17 South, Suite 3 Orange Park, Florida 32073

[Counsel for Creditor Landstar Ranger]

Kennedy Stroh Potter Valley Irrigation District Post Office Box 186 Potter Valley, California 95496 WD 042601/1-1419901/gff'913334vl5 51

Arocles Aguilar Michael Edson California Public Utilities Commission Legal Division 505 Van Ness Avenue San Francisco, CA 94102 Joseph W. Carcione, Jr.

Law Offices of Joseph W. Carcione, Jr.

601 Bewster Avenue P.O. Box 3389 Redwood City, California 94604

[Counsel for Craig Hyman]

David E. Kahn Ann Miller Ravel Deputy Counsel County Government Center, East Wing 70 West Hedding Street, Ninth Floor San Jose, California 95110

[Counsel for County of Santa Clara]

Kimberly S. Winick Mayer, Brown, Rowe & Maw 350 South Grand Avenue, 25th Floor Los Angeles, California 90071

[Counsel for Aera Energy LLC]

Ann P. Bienstock Pryor Cashman Sherman & Flynn LLP 410 Park Avenue New York, New York 10022

[Counsel for Wilmington Trust]

Jerry Carroll Charleen Carroll 21701 Big Bend Road Montgomery Creek, California 96065 Richard Levy, Jr.

Ann P. Bienstock Pryor Cashman Sherman & Flynn LLP 410 Park Avenue New York, NY 10022

[Counsel for Wilmington Trust]

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SPECIAL NOTICE LIST As of May 9, 2002 Adam A. Lewis Morrison & Foerster 425 Market Street, 33rd Floor San Francisco, California 94105

[Counsel for El Paso, Idaho Power]

Adolfo M. Corona Dowling, Aaron & Keeler 6051 North Fresno Street, Suite 200 Fresno, California 93710

[Counsel for Westcal, Inc.]

Adrienne Vadell Sturges Sodexho Marriott Services, Inc.

9801 Washingtonian Boulevard, 12th Floor Gaithersburg, MD 20878 Alan Kolod Moses & Singer LLP 1301 Avenue of the Americas 40th Floor New York, NY 10019

[Counsel for Bankers Trust Company]

Alan Z. Yudowsky Anne E. Wells Stroock & Stroock & Lavan LLP 2029 Century Park East, Suite 1800 Los Angeles, California 90067

[Counsel for Sempra Energy Trading Corp]

Alex Makler Calpine Greenleaf, Inc.

P.O. Box 11749 Pleasanton, California 94588 Alexis S. Coil Simpson Thacher & Bartlett 3330 Hillview Avenue Palo Alto, California 94117

[Counsel for Lehman Commercial Paper, Inc.]

Allan H. Ickowitz Donna M. Balbin Nossama, Guthner, Knox & Elliott 445 South Figueroa Street, 31st Floor Los Angeles, California 90071

[Counsel for City of Redwood City, California]

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American State Bank and Trust Company P.O. Box 1446 Williston, North Dakota 58802 Attn: Patrick 0. Sogard AMROC Investments, LLC Attn: Sheri Levine 535 Madison Avenue, 15th Floor New York, NY 10022 Amy Hallman Rice Dorsey & Whitney LLP 50 S. Sixth Street, Suite 1500 Minneapolis, Minnesota 55402

[Counsel for U.S. Bank Trust National Association]

Andrew N. Chau 1177 West Loop South, Suite 900 Houston, Texas 77027 Angela M. Alioto Law Offices of Joseph L. Alioto and Angela Alioto 700 Montgomery Street San Francisco, California 94111

[Counsel for Frank Pinguelo]

Arlen Orchard Sacramento Municipal Utility District 6201 S. Street, Mail Stop B408 Sacramento, California 95817 Arnold Wallenstein ThermoEcotek Corporation 245 Winter Street, Suite 300 Waltham, MA 02154 Aron M. Oliner Buchalter, Nemer, Fields & Younger 333 Market Street San Francisco, California 94105

[Counsel for CSAA and MBIA Insurance Corporation]

B.C. Barmann, Sr.

County Counsel Attn: Jerri S. Bradley, Deputy 1115 Truxtun Avenue, Fourth Floor Bakersfield, California 93301

[Counsel for Phil Franey, Treasurer/Tax Collector for Kern County]

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Bank of America National Trust and Savings Association Attn: Peggie Sanders 1850 Gateway Boulevard Concord, CA 94520 Bank of America Attn: Clara Strand 555 South Flower Street Mail Code CA9-706-11-21 Los Angeles, CA 90071 Bank One Corporate Trust Administration Attn: Janice Ott Rotunno Mail Code ILI-0126 I Bank One Plaza Chicago, IL 60670-0126 Bank One, NA Attn: Robert G. Bussa, Jane Bek Energy & Utilities Mail Code IL 1-0363 Bank One Plaza Chicago, IL 60670 Bankers Trust Co. of California, NA Structured Finance Group Attn: Peter Becker 4Albany St., 10th Floor

.1'.

New York, NY 10006 Bankers Trust Co.

Trustee Corp. Trust Safet Kalabovic 4 Albany Street, 4th Floor New York, NY 10006 Bankers Trust Company Corporate Trust Services Attn: Safet Kalabovic 4 Albany Street, 4th Floor New York, NY 10006 Ben Whitwell Whitwell & Emhoff LLP 202 N. Canon Drive Beverly Hills, California 90210

[Attorney for California Power Exchange]

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Bennett G. Young LeBoeuf, Lamb, Greene & MacRae, LLP One Embarcadero Center, Suite 400 San Francisco, California 94111

[Counsel for Enron North America Corp and Enron Canada Corp.]

Beth Smayda, Director MBIA Insurance Corporation 113 King Street Armonk, New York 10504 Bill Wong AMROC Investments, LLC 535 Madison Avenue, 15th Floor New York, NY 10022 BMO Nesbitt Burns Attn: John Harche 700 Louisiana, Suite 4400 Houston, TX 77002 BNP Paribas Attn: Mark Ranaud 787 7th Avenue, 31 st Floor New York, NY 10019 BNY Western Trust Company Attn: Rose Ruelos, Corp. Trust Administration 550 Kearny St., Suite 600 San Francisco, CA 94108-2527 BNY Western Trust Attn: Mr. Todd Duncan 700 South Flower, 5th Floor Los Angeles, CA 90017 BP Energy Co Attn: Louis Anderson 501 Westlake Park Blvd Houston, TX 77079 BP Energy Company 501 Westlake Park Boulevard Houston, Texas 77079 Attn: Ken McClanahan WD 042601/1-1419901/gff/913334/v l I.-

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Brian L. Holman White & Case LLP 633 West Fifth Street, 19th Floor Los Angeles, California 90071

[Counsel for Mirant Corporation]

Bruce Bennett, Esq.

Bennett J. Murphy, Esq.

Hennigan Bennett & Dorman 601 South Figueroa St., Suite 3300 Los Angeles, CA 90017

[Counsel for Sempra and Southern California Gas Company]

Bruce R. Worthington Senior Vice President and General Counsel PG&E Corp.

One Market, Spear Tower, Room 2426 San Francisco, California 94105 Bruce W. Leaverton Mary Jo Heston Lane Powell Spears Lubersky LLP 1420 Fifth Avenue, Suite 4100 Seattle, WA 89101

[Counsel for Mid-Set Cogen., Coalinga Cogen. Co., Salinas River Cogen Co., and Sargent Canyon Cogen. Co.]

Bryan Krakauer, Esq.

Sidley & Austin One First National Plaza Chicago, IL 60603 (Attorney for Bank of America, Admin. Agent)

Bryant Danner Southern California Edison 2244 Walnut Grove Ave.

Rosemead, CA 91770 Cahal B. Carmody Bank of Montreal 4400 Nations Bank Building 700 Louisiana Street Houston, TX 77002 California Farm Bureau Federation 2300 River Plaza Drive Sacramento, California 95833 WD 042601/1-1419901/gff/913334/vl 5

California Independent System Op.

Margaret A. Rostker P.O. Box 639014 Folsom, CA 95630-9017 California Independent System Operator Attn: Margaret A. Rostker 151 Blue Ravine Rd.

Folsom, CA 95630 California Power Exchange Lisa G. Urick 200 S. Los Robles Avenue, Suite 400 Pasadena, California 91101 California Power Exchange Attn: Lynn Miller 700 S. Lake Avenue, Suite 910 Pasadena, California 91106-3925 California Public Utilities Commission Brian Hermann Alan Kornberg, Esq.

Paul, Weiss, Rifkind, Wharton & Garrison 1285 Avenue of the Americas New York, NY 10019-6064 (Attorney for California Public Utilities Commission)

California Public Utilities Commission Attn: General Counsel 505 Van Ness Avenue San Francisco, CA 94102 California State Board of Equalization PO Box 942879 Sacramento, CA 94279-8063 California State Lands Commission Attn: James Frey 100 Howe Avenue, Suite 100 South Sacramento, California 95825 Calpine Gilroy Cogeneration LP Robert Brown 1400 Pecheco Pass Highway, Gate 1 Gilroy, California 95020 WD 042601/1-1419901/gff/913334/vl 6

Calpine Gilroy Cogeneration LP Robert Brown Pennzoil Building 700 Milam Street, Suite 800 Houston, TX 77002 Calpine Greenleaf Inc.

P.O. Box 3330 Yuba City, California 95992 Calpine Greenleaf, Inc.

6700 Knoll Center Parkway Suite 200 Pleasanton, California 94566 Calpine Pittsburg Power Plant Zahir Ahmadi 50 W. San Fernando St.

San Jose, CA 95113 Carl A. Eklund LeBoeuf, Lamb, Greene & MacRae, LLP 125 West 55th Street New York, NY 10019

[Counsel for Enron North America Corp and Enron Canada Corp.]

Carla Batchler Trust Department Bank ofCherry Creek 3033 East 1st Avenue Denver, Colorado 80206 Catherine S. Krug National City Bank of Indiana 101 West Washington Street Suite 655-South Indianapolis, Indiana 46255

[Successor Indenture Trustee]

Chaim J. Fortgang, Esq.

Richard G. Mason, Esq.

Wachtell, Lipton, Rosen & Katz 51 West 52nd Street New York, NY 10019

[Counsel for Unofficial Committee of Pacific Gas & Electric Company First Mortgage Bondholders]

Christine C. Yokan General Electric Capital Business Asset Funding Corp.

10900 N.E. 4th Street, Suite 500 Bellevue, Washington 98004 WD 042601/1-1419901/gff/913334/vl 7

Christopher Beard Beard & Beard 306 N. Market Street Frederick, MD 21701 Christopher R. Belmonte Satterlee Stephens Burke & Burke LLP 230 Park Avenue New York, NY 10169

[Counsel for Moody's Investors Service]

Chritine C. Yokan General Electric Capital Business Asset Funding Corporation 10900 N.E. 4th Street, Suite 500 Bellevue, Washington 98004 City of St. Francis Attn: Steve Bjork P.O. Box 730 St. Francis, MN 55070 Coast Energy Canada Inc.

530 8th Avenue S.W.

Suite 920 Calgary, Alberta Canada T2P 3S8 Attn: Caroline Pitre Coast Energy Group, A Division of Cornerstone Propane, L.P.

1600 Highway 6, Suite 400 Sugarland, TX 77478 Attn: Ruben Alonso Cook Inlet Energy Supply 10100 Santa Monica Blvd., 25th Floor Los Angeles, CA 90067 Attn: Hans 0. Saeby Craig Barbarosh Mark D. Houle Pillsbury Winthrop LLP 650 Town Center Drive, 7th Floor Costa Mesa, California 92626

[Counsel for Halcyon Partners]

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Craig H. Millet Gibson Dunn & Crutcher LLP Jamboree Center 4 Park Plaza, Suite 1400 Irvine, California 92614

[Counsel for Tucson Electric Power Company]

D. Cameron Baker City Attorney City and County of San Francisco, City Hall, Room 234 1 Dr. Carlton B. Goodlett Place San Francisco, California 94102 D. Cameron Baker City Attorney L. Joanne Sakai Theresa Mueller City Hall, Room 234 One Dr. Carlton B. Goodlett Place San Francisco, California 94102

[Counsel for the City and County of San Francisco]

DACA V, LLC Attn: Julie Bubnack 2120 W. Washington Street San Diego, California 92110 Dale W. Mahon 9951 Grant Line Road Elk Grove, California 95624

[Counsel for Mutual Hydro]

Dana Gordon Quanta Services, Inc.

1360 Post Oaks Boulevard, Suite 2100 Houston, Texas 77056 Daniel A. DeMarco David T. Graham Hahn Loeser & Parks LLP 21 East State Street, Suite 1050 Columbus, Ohio 43215

[Counsel for Twenty-First Century Communications]

Daniel D. Ganter, Jr.

Barna, Guzy & Steffen, Ltd.

400 Northtown Financial Plaza Minneapolis, MN 55433 WD 042601/1-1419901/gff/913334/vl 9

Daniel H. Slate Deborah Fried-Rubin Hughes Hubbard & Reed LLP One Battery Park Plaza New York, NY 10004

[Counsel Viacom Inc.]

Daniel H. Slate Noah Graff Hughes Hubbard & Reed LLP 350 South grand Avenue, 36th Floor Los Angeles, California 90071

[Counsel Viacom Inc.]

Daniel M. Pelliccioni Julia W. Brand Katten Muchin Zavis 1999 Avenue of the Stars, Suite 1400 Los Angeles, California 90067

[Proposed Counsel for Official Committee of Unsecured Creditors]

Daniel P. Ginsberg Howard S. Beltzer White & Case LLP 1155 Avenue of the Americas New York, NY 10036

[Counsel for Deutch Bank AG, New York Branch]

Daniel R. Murray Vincent E. Lazar Jenner & Block, LLC One IBM Plaza Chicago, IL 60611 Darcy M. Pertcheck Nixon Peabody LLP Two Embarcadero Center, 27th Floor San Francisco, California 94111

[Counsel for Silverado Napa Corp.]

Daren R. Brinkman Brinkman & Associates 800 Wilshire Boulevard, Suite 950 Los Angeles, California 90017

[Counsel for TransAlta Energy]

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David A. Burns Baker Botts LLP One Shell Plaza 910 Loiusiana Houston, TX 77002

[Counsel for Reliant Energy, Inc.]

David A. Gill Richard K. Diamond Danning, Gill, Diamond & Kollitz LLP 2029 Century Park East, Third Floor Los Angeles, California 90067

[Counsel for Interested Party, Department of Water and Power]

David Boies Christopher A. Boies Philip C. Korologos Boies, Schiller & Flexner LLP 80 Business Park Drive, Suite 110 Armonk, New York 10504

[Counsel for POSDEF Power Company, L.P.]

David Fallek McCutchen, Doyle, Browne & Enersen LLP Three Embarcadero Center San Francisco, California 94111

[Counsel for Sheryl Gusset]

David Gould McDermott, Will & Emery 2049 Century Park East, 34th Floor Los Angeles, California 90067

[Counsel for Morgan Stanley Capital Group Inc.]

David H. Ford David Kovner OZ Management LLC 9 West 57th Street, 39th Floor New York,NY 10019 David J. Hankey Gohn, Hankey & Stichel LLP Suite 1520, The Fidelity Building 210 North Charles Street Baltimore, Maryland 21201

[Counsel for Corestaff Services (California), Inc.]

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I1I

David L. Ronn Mayer, Brown & Platt 700 Louisiana, Suite 3600 Houston, Texas 77002

[Counsel for Cook Inlet Energy Supply]

David Neale Levene, Neale, Bender, Rankin & Brill LLP 1801 Avenue of the Stars, Suite 1120 Los Angeles, California 90067

[Counsel for California Independent System Operator, Inc.]

David R. Frank Office of the City Attorney 411 Main street P.O. Box 3420 Chico, California 95927 David S. MacCuish Andrew M. Gilford Weston, Benshoof, Rochefort 444 South Flower Street, Forty Third Floor Los Angeles, California 90071

[Counsel for POSDEF Power Company, L.P.]

David T. Biderman Perkins Coie LLP 1620 26th Street, Sixth Floor Santa Monica, CA 90404-4013

[Counsel for Bank of Montreal]

Department of Justice U.S. Attorney's Office 450 Golden Gate Avenue Box 36055 San Francisco, CA 94102 Derinda L. Messenger Lombardo & Gilles, PLC P.O. Box 2119 Salinas, California 93902

[Counsel for Carmel Development Company]

Deutsche Bank AG New York Branch Attn: E.S. Media 31 West 52nd Street New York, NY 10019 WD 04260 I/1 -1419901/gff/913334/v I 12

Deutsche Bank AG New York Branch Attn: John Quinn 31 West 52nd Street New York, NY 10019 Deutsche Bank New York Branch Attn: Will Christoph 130 Liberty Street, 31 st Floor New York, NY 10006 Diane C. McKenzie Office of the Treasurer and Tax Collector County of San Bernardino 172 W. Third Street, 1 st Floor San Bernardino, California 92415

[Secured Creditor County of San Bernardino, California]

DK Acquisition Partners, L.P.

c/o M.H. Davidson & Co.

885 Third Avenue, Suite 3300 New York, NY 10022 Attn: Tony Yoseloff Don Gaffney Snell & Wilmer LLP One Arizona Center 400 East Van Buren Phoenix, AZ 85004

[Counsel for Arizona Public Service Co.]

Douglas M. Butz Butz, Dunn, DeSantis & Bingham 101 West Broadway, Suite 1700 San Diego, California 92101 Douglas M. Foley McGuirewoods LLP 9000 West Main Street Norfolk, Virginia 23510

[Counsel for Siemens Westinghouse]

Douglas P. Bartner Andrew Tenzer Shearman & Sterling 599 Lexington Avenue New York, NY 10022

[Counsel for Citibank, N.A.]

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Duane H. Nelsen GWF Power Systems Company, Inc.

4300 Railroad Ave.

Pittsburgh, CA 94565-6006 Dulcie D. Brand Ricky L. Shackelford James L. Poth Jones Day Reavis & Pogue 555 West Fifth Street, Suite 4600 Los Angeles, California 90013

[Counsel for Williams Energy Services and Williams Energy Marketing]

Dulcie D. Brand Ricky L. Shackelford James L. Poth Jones Day Reavis & Pogue 555 West Fifth Street, Suite 4600 Los Angeles, California 90013

[Counsel for Public Utility District No. 2 of Grant County, WA]

Dynergy Canada Marketing & Trade 350 - 7th Avenue S.W.

Calgary, Alberta Canada, T2P 3N9 Attn: Steve Barron Dynergy Marketing & Trade 1000 Louisiana Street, Suite 5800 Houston, Texas 77002 Attn: Steve Barron E. Katherine Wells, Esq.

Staff Counsel South Carolina Department of Health and Environmental Control 2600 Bull Street Columbia, South Carolina 29201-1708 EDAW, Inc.

Brodie Stephens, Esq.

Corporate Counsel 753 Davis Street San Francisco, California 94111 Edward Curren The Babcock & Wilcox Company 20 S. Van Buren Avenue P.O. Box 351 Barberton, Ohio 44203 WD 042601/1-1419901/gff/913334/vl 14

Edward J. Tiedemann Kronick, Moskowitz, Tiedemann & Girard 400 Capitol Mall, 27nd Floor Sacramento, California 95814

[Counsel for Southern Joaquin Valley Power Authority]

Edwin Berlin Richard Wyron Swidler Berlin Shereff Friedman, LLP 3000 K Street, N.W.

Washington, DC 20007

[Counsel for California Independent System Operator;,Ind]'

El Paso Merchant Energy Gas LP Darrel Rogers 1001 Louisiana Street Houston, TX 77002 El Paso Merchant Energy, L.P.

1010 Travis Street Houston, Texas 77002 Attn: John Harrison Elaine M. Seid McPharlin, Sprinkles & Thomas LLP 10 Alamaden Boulevard, Suite 1460 San Jose, California 95113

[Counsel for City of Santa Clara]

Ellen K. Wolf Michael S. Abrams Gilchrist & Rutter Wilshire Palisades Building 1299 Ocean Avenue, Suite 900 Santa Monica, California 90401

[Counsel for IBM Corporation]

Enron Canada Corporation 3500 Canterra Tower 400 3rd Ave. S.W.

Calgary, AB T2P 4H2 Canada Estela 0. Pino Cynthia E. Chisum Pino & Associates 1260 Fulton Avenue Sacramento, California 95825

[Counsel for Elliot Jones, Jr.]

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Evan Hollander White & Case 1155 Avenue of the Americas New York, NY 10036

[Counsel for BNY Western Trust]

Evelyn H. Biery Corestaff Services (California), Inc.

Fulbright & Jaworski LLP 1301 McKinney, Suite 5100 Houston, Texas 77010

[Counsel for Corestaff Services (California), Inc.]

Fernando De Leon Attorney at Law California Energy Commission 1516 9th Street, MS-14 Sacramento, California 95814 Franchise Tax Board PO Box 942857 Sacramento, CA 94257-2021 G. Larry Engel Roberto J. Kampfner Brobeck, Phleger & Harrison LLP One Market Spear Street Tower San Francisco, California 94105

[Counsel for City of Palo Alto and its municipality utility]

Gary P. Blitz Piper Marbury Rudnick & Wolfe LLP 1200 19th Street, N.W.

Washington, D.C. 20036

[Counsel for Certain Underwriters at Lloyd's and Interested Insurance Companies]

William Bates III McCutchen, Doyle, Brown & Enersen, LLP 1900 University Avenue Palo Alto, California 94303

[Counsel for Reliant Energy, Inc.]

George O'Brien Vice President and Treasurer Intecom, Inc.

5057 Keller Springs Road Addison, Texas 75001 WD 042601/I-1419901/gff/913334/v]

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Gerard T. Bukowski General Counsel Bums & McDonnell Engineering 9400 Ward Parkway Kansas City, Missouri 64114

[Counsel for Bums & McDonnell Engineering]

Geysers Power Company LLC Joe McClendon P.O. Box 11749 Pleasanton, CA 94588 Glenn M. Reisman Two Corporate Drive P.O. Box 861 Shelton, CT 06484

[Counsel for GE Power Systems and GE Supply Divisions]

Gordon P. Erspamer Morrison & Foerster LLP 101 Ygnacio Valley Road, Suite 450 P.O. Box 8130 Walnut Creek, California 94596

[Counsel for AES New Energy, Inc.]

Grant Kolling City of Palo Alto P.O. Box 10250 Palo Alto, California 94303 Gregory Clore Gnazzothill, A.P.C.

625 Market Street, Suite 1100 San Francisco, California 94105

[Counsel for Mid-Set Cogen., Coalinga Cogen. Co., Salinas River Cogen Co., and Sargent Canyon Cogen. Co.]

Gregory W. Jones El Paso Merchant Energy 1001 Louisiana, Suite 2754B Houston, Texas 77002 GWF Power Systems LP 4300 Railroad Ave.

Pittsburg, CA 94565 WD 042601/1-1419901/gff/913334/vl 17

H. Slayton Dabney McGuirewoods LLP One James Center 901 East Cary Street Richmond, Virginia 23219

[Counsel for Siemens Westinghouse]

Harold L. Kaplan Jeffrey M. Schwartz Mark F. Hebbeln Gardner, Carton & Douglas 321 North Clark Street, 34th Floor Chicago, IL 60610

[Counsel for Indenture Trustee for 7.90% Deferrable Interest Subordinated Debendures Series A]

Heather Brown Williams Energy Marketing and Trading Co.

One Williams Center, Suite 4100 Tulsa, OK 74172 Heinz Binder Robert G. Harris Binder & Malter 2775 Park Avenue Santa Clara, California 95050

[Counsel for Corestaff Services (California), Inc.]

Herbert Katz Kelly Lytton & Vann LLP 11900 Avenue of the Stars, Suite 1450 Los Angeles, California 90067

[Counsel for Cheryl Ann Acosta]

Hodgson Russ LLP Attn: Stephen L. Yonaty, Esq.

One M&T Plaza, Suite 2000 Buffalo, New York 14203 Howard J. Weg Peitzman, Glassman & Weg 1801 Avenue of the Stars, Suite 1225 Los Angeles, California 90067

[Counsel for Powerex Corp.]

Howard Susman Duckor Spralding & Metzger 401 West A Street, Suite 2400 San Diego, California 92101

[Counsel for Altamont - Midway, Ltd.]

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Hydee R. Feldstein Cynthia M. Cohen Paul, Hastings, Janofsky & Walker LLP Twenty Third Floor 555 South Flower Street Los Angeles, California 90071

[Counsel for Rio Bravo Poso, Rio Bravo Rocklin, Rio Bravo Fresno and Malancha Hydro Limited Partnership; The Toronto-Dominion Bank]

Hydee R. Feldstein Katherine A. Traxler Kelly Aran Paul, Hastings, Janofsky & Walker LLP Twenty Third Floor 555 South Flower Street Los Angeles, California 90071

[Counsel for Constellation Power Source, Inc.]

I. Richard Levy Gerard, Singer & Levick, P.C.

16200 Addison Road, Suite 140 Addison, Texas 75001

[Counsel for Babcock & Wilcox Company]

lain Macdonald Macdonald & Associates Two Embarcadero Center, Suite 1670 San Francisco, California 94111

[Counsel for The Utility Reform Network (TURN)]

Jathan T. Annand Pacific Gas and Electric Company 77 Beale Street San Francisco, California 94105 ICC Energy Corporation 302 N. Market Street, Suite 500 Dallas, TX 75202-1846 Attn: Karl Butler Internal Revenue Service Fresno, CA 93888 Internal Revenue Service Spec Proc / Bankruptcy 1301 Clay Street, Suite 1400 Oakland, CA 94612 WD 042601/1-1419901/gff/913334/v 1

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Internal Revenue Service Compliance Services, Insolvency Group 3 1301 Clay Street, 1400-S Oakland, California 94612 Irving Sulmeyer Victor A. Sahn Frank V. Zerunyan Sulmeyer, Kupetz, Baumann & Rothman 300 South Grand Avenue, 14th Floor Los Angeles, California 90071

[Counsel for Certain California Counties with Claims against PG&E]

Isabelle M. Salgado General Attorney Pacific Telesis Group 2600 Camino Ramon, Room 4CS 100 San Ramon, California 94583 J. Christopher Kennedy Irell & Manella LLP 1800 Avenue of the Stars, Suite 900 Los Angeles, California 90067

[Counsel for party in interest]

J. Christopher Kohn Tracy J. Whitaker Brendan Collins Civil Division Department of Justice P.O. Box 875 Ben Franklin Station Washington, D.C. 20044

[Counsel for United States of America]

J. Christopher Kohn Tracy J. Whitaker Brendan Collins Department of Justice 1100 L Street, N.W. Room 10004 Washington, D.C. 20005

[Counsel for United States of America]

J. Christopher Shore White & Case LLP 1155 Avenue of the Americas New York, NY 10036

[Counsel for Oildale Energy LLC, Wadham Energy LP, Martinez Cogen LP, KES-Kingburg LP]

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J. Matthew Derstine Roshka Heyman & DeWulf PLC One Arizona Center 400 East Van Buren Street, Suite 800 Phoenix, AZ 85004

[Counsel for Tucson Electric Power Company]

Jack L. Taylor 1289 Lincoln Road P.O. Box 1850 Yuba City, California 95992

[Counsel for James Bowsher]

James A. Reuben David Silverman Reuben & Alter LLP 235 Pine Street, Suite 1600 San Francisco, California 94104 James E. Spiotto Ann Acker Chapman & Cutler 111 W. Monroe Street Chicago, IL 60603

[Counsel for Pacific Investment Management Company]

James L. Lopes Howard, Rice, Nemerovski, Canady, Falk & Rabkin Three Embarcadero Center, 7th Floor San Francisco, California 94111

[Counsel for Pacific Gas and Electric Company]

James Mori Mori & Associates 317 Noe Street San Francisco, California 94111

[Counsel for The City and County of San Francisco]

James R. Thompson Idaho Power Company 1221 W. Idaho Street Boise, Idaho 83702 James S. Monroe Nixon Peabody LLP Two Embarcadero Center, Suite 2700 San Francisco, California 94111

[Counsel for SPL WorkdGroup, Inc. and Wilmington Trust]

WD 042601/1-1419901/gff/913334/vi 21 1.

Jane Castle Lehman Commercial Paper, Inc.

3 World Financial Center New York, NY 10285 Janine D. Bloch Preston Gates & Ellis LLP 55 Second Street, Suite 1700 San Francisco, California 94105

[Counsel for PPL Montana, LLC, Utility Tree Service, Fabte Company]

Jeanne Miller Regency Centers, L.P.

Legal Department 121 West Forsyth Street, Suite 200 Jacksonville, Florida 32202 Jeff St. Onge c/o Greg Baumann Bloomberg News 345 California Street San Francisco, California 94104 Jeffrey D. Chansler Empire Blue Cross Blue Shield One World Trade Center, 28th Floor New York, NY 10048 Jeffrey M. Wilson Saybrook Capital LLC 303 Twin Dolphin Drive, Suite 600 Redwood City, California 94065

[Proposed Investment Banker to Committee]

Laurie R. Binder Kirkpatrick & Lockhart 1251 Avenue of the Americas, 45th Floor New York, NY 10020

[Counsel for Waddell & Reed Advisors]

Jeffry A. Davis Gray Cary Ware & Freidenrich LLP 401 B Street, Suite 1700 San Diego, California 92101

[Counsel for International Brotherhood of Electrical Workers, Local 47 and Local 1245]

WD 042601/1-1419901/gff/913334/vi 22

Jennifer A. Merlo Bradley E. Pearce Moore & Van Allen, PLLC Bank of America Corporation Center 100 North Tryon Street, Floor 47 Charlotte, North Carolina 28202 Jeremiah F. Hallisey Hallisey & Johnson 300 Montgomery Street, Suite 538 San Francisco, California 94104 Joann Noble-Choder Viacom, Inc.

11 Stanwix Street Pittsburgh, PA 15222 JoAnn P. Russell Duke Energy Trading and Marketing LLC 10777 Westheimer, Suite 650 Houston, TX 77042 Jody A. Meisel 2632 Larkin Street, Suite 0 San Francisco, California 94109

[Counsel for Frank Pinguelo]

John A. Vos, Attorney 1430 Lincoln Avenue San Rafael, CA 94901 John Chu Corporate Counsel Law Group LLP 417 Montgomery Street, 10th Floor San Francisco, California 94104

[Counsel for Bay Area Rapid Transit District]

John F. Shellabarger Carriage Homes, Inc.

Law Offices of John F. Shellabarger 928 Garden Street, Suite 3 Santa Barbara, California 93101

[Counsel for Carriage Homes, Inc.]

John G. Klaugberg LeBoeuf, Lamb, Greene & MacRae, LLP 125 West 55th Street New York, NY 10019

[Counsel for Enron North America Corp and Enron Canada Corp.]

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John P. Dillman Linerbarger Heard Goggan Blair Graham Pena & Sampson, LLP P.O. Box 3064 Houston, TX 77253 John P. Hurt The Babcock & Wilcox Company 20 S. Van Buren Avenue P.O. Box 351 Barberton, Ohio 44203 Wendy K. Laubach Diamond, McCarthy, Taylor & Finley 2 Houston Center, 909 Fannin, Suite 1500 Houston, Texas 77010

[Counsel for Sacramento Municipal Utility District]

John Robert Weiss Katten Muchin Zavis 525 West Monroe Street, Suite 1600 Chicago, IL 60661

[Proposed Counsel for Official Committee of Unsecured Creditors]

John T. Hansen Deborah H. Beck Nossaman, Guthner, Knox & Elliott 50 California Street, 34th Floor San Francisco, California 94111

[Counsel for Committee of PG&E Retirees and Survivors]

Jonathan Rosenthal Jon P. Schotz Jonathan Y. Thomas Saybrook Capital LLC 401 Wilshire Boulevard, Suite 850 Santa Monica, California 90401

[Proposed Investment Banker to Committee]

Jonathan S. Storper Hanson, Bridgett, Marcus, Vlahos & Rudy LLP 333 Market Street, Suite 2300 San Francisco, California 94105

[Counsel for Creditor Hanson, Bridgett, Marcus, Vlahos & Rudy LLP]

Joseph A. Eisenberg, Esq.

Jeffer, Mangels, Butler & Marmaro 2121 Avenue of the Stars, 10th Fl.

Los Angeles, CA 90067 (Attorney for California Power Exchange)

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Joseph A. Eisenberg, P.C.

Victoria S. Kaufman Jeffer, Mangels, Butler & Marmaro LLP 2121 Avenue of the Stars, Tenth Floor Los Angeles, CA 90067

[Counsel for California Power Exchange Corp.]

Joseph J. Smolinski Chadbourne & Parke LLP 30 Rockefeller Plaza NewYork,NY 10112

[Counsel for El Dorado Hydro and Rock Creek Limited Partnership]

Juan C. Basombrio Kent J. Schmidt Dorsey & Whitney LLP 650 Town Center Drive, Suite 1850 Costa Mesa, California 92626

[Counsel for US Bank Trust National Association]

Julia Hill, County Counsel County of Santa Cruz Office of the Treasurer - Tax Collector 701 Ocean Street, Room 505 Santa Cruz, California 95060

[Counsel for County of Santa Cruz]

K. Bailey Bankruptcy Specialist General Motors Acceptance Corporation P.O. Box 173928 Denver, CO 80217 Kaaran E. Thomas Beckley Singleton Chtd.

530 Las Vegas Boulevard South Las Vegas, NV 89101 Karen Keating Jahr, County Counsel Michael A. Ralston, Assistant County Counsel 1815 Yuba Street, Suite 3 Redding, California 96001 Kathryn A. Coleman Desmond A. Coleman Gibson, Dunn & Crutcher LLP One Montgomery Street, Telesis Tower San Francisco, California 94104

[Attorney for Creditor Merrill Lynch, Pierce, Fenner & Smith]

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I I



KBC Bank Attn: Ivan Vertenten 515 So. Figueroa St., Suite 1920 Los Angeles, CA 90071 Kelly Greene McConnell Givens Pursley LLP 277 North 6th Street, Suite 200 Boise, ID 83702

[Counsel for Windpower Partners, 1987, 1988, Altamond Winds, Inc.

Windworks, Inc.]

Kenneth A. Brunetti Miller & Van Eaton, LLP 400 Montgomery Street, Suite 501 San Francisco, California

[Counsel for Ubiquitel, Inc.]

Kenneth M. Greene Carruthers & Roth PA Post Office Box 540 Greensboro, North Carolina 27402

[Counsel for Royal Insurance Company]

Kenneth N. Klee David M. Stern Michael L. Tuchin Michelle C. Campbell Klee, Tuchin, Bogdanoff & Stern LLP 1880 Century Park East, Suite 200 Los Angeles, California 90067

[Counsel for POSDEF Power Company, L.P.]

Kenneth N. Russak Pillsbury Winthrop LLP 725 South Figueroa Street, Suite 2800 Los Angeles, California 90017

[Counsel for Dynergy Power Marketing, Inc.; El Segundo Power LLC; Long Beach Generation LLC; Cabrillo Power I LLC; Cabrillo Power II, LLC; Dynergy Marketing & Trade LLC; West Coast LLC]

Kenneth R. Reynolds, Esq.

Kenneth R. Reynolds, Inc.

2020 Hurley Way, Suite 210 Sacramento, CA 95825

[Attorneys for Mountain Firewood and Hazard Tree]

WD 042601/1-1419901/gff/913334/vl 26

Kevin K. Haah Ervin, Cohen & Jessup LLP 9401 Wishire Boulevard, 9th Floor Beverly Hills, California 90212

[Counsel for Ronald A. Katz Technology Licensing L.P.]

Kimberly S. Winick Mayer, Brown & Platt 350 South Grand Avenue, 25th Floor Los Angeles, California 90071

[Counsel for Aera Energy LLC]

Kjehl T. Johansen Legal Division Office of City Attorney Department of Water and Power P.O. Box 51111, Suite 340 Los Angeles, California 90051 Larren M. Nashelsky Morrison & Foerster LLP I

1290 Avenue of the Americas New York, NY 10104

[Counsel for El Paso Merchant Energy L.P.]

Laurence M. Frazen Stephen S. Sparks Bryan Cave 1200 Main Street, Suite 3500 Kansas City, Missouri 64105

[Counsel for City of Kansas City]

Lawrence M. Jacobson Baker and Jacobson 11377 West Olympic Boulevard, Suite 500 Los Angeles, California 90064

[Counsel for Tishman Construction Corp. of California]

Lawrence P. Ebiner H. Mark Mersel Morrison & Foerster 19900 MacArthur Boulevard Irving, California 92612 WD 042601/1-1419901/gff!913334/vl 27

Lillian G. Stenfeldt Fred Hjelmeset Gray Cary Ware & Freidenrich LLP 1755 Embarcadero Palo Alto, California 94303

[Counsel for International Brotherhood of Electrical Workers, Local 47 and Local 1245]

Linda Boyle Time Warner Telecom Inc.

10475 Park Meadows Drive, Suite 400 Littleton, CO 80124 Lori J. Scott Shasta County Treasurer - Tax Collector P.O. Box 991830 Redding, California 96099 Lynne Richardson Air Products and Chemicals Inc.

Business Servces A6328 7201 Hamilton Boulevard Allentown, PA 18195 M. David Minnick Pillsbury Winthrop LLP 50 Fremont Street San Francisco, California 94105

[Counsel for ThermoEcotek Corporation]

M. Freddie Reiss PricewaterhouseCoopers LLP 400 South Hope Street Los Angeles, California 90071

[Proposed Financial Advisor to Committee]

M.O. Sigal Jr Simpson Thatcher & Bartlett 425 Lexington Avenue New York, NY 10017

[Counsel for Duke Energy Trading and Marketing]

Madison S. Spach, Jr.

Spach & Associates, P.C.

4675 MacArthur Court, Suite 550 Newport Beach, California 92660

[Counsel for William Lyon Homes, Inc.]

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Mairi V. Luce Duane Morris & Heckscher LLP 4200 One Liberty Place Philadelphia PA 19103

[Counsel for Santa Clara Valley Water District]

Marc Barreca John R. Knall, Jr.

Preston Gates & Ellis LLP 701 Fifth Avenue, Suite 5000 Seattle, WA 98104

[Counsel for PPL Montana, LLC, Utility Tree Service, Fabte Company]

Marc Hirschfield Benjamin Hoch Dewey Ballantine LLP 1301 Avenue of the Americas New York, New York 100 19-6092 Marc S. Cohen Ashleigh A. Danker Kaye Scholer LLP 1999 Avenue of the Stars, Suite 1700 Los Angeles, California 90067

[Counsel for Official Committee of Participants' Creditors Claims]

Marimargaret Webdell Sacramento County Department of Finance 700 H Street, Room 1710 Sacramento, California 95814

[Creditor County of Sacramento]

Mark A. Speiser Stroock & Stroock & Lavan LLP 180 Maiden Lane New York, NY 10038

[Counsel for J. Aron & Company]

Mark C. Ellenberg Cadwalader, Wickersham & Taft 1201 F Street N.W., Suite 1100 Washington, D.C. 20004

[Counsel for MBIA]

Mark Finnemore Internal Revenue Service Small Business/Self-Employed Division Counsel 160 Spear Street, 9th Floor San Francisco, California 94105

[Counsel for the United States of America]

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Mark Gorton Mary E. Olden Todd M. Bailey McDonough, Holland & Allen 555 Capitol Mall, Ninth Floor Sacramento, California 95814

[Counsel for Northern California Power Agency]

Martha E. Romero Law Offices of Martha E. Romero 7743 South Painter Avenue, Suite A Whittier, California 90602

[Counsel for Secured Creditors Various California Counties in California]

Martin A. Martino Castle Companies 12885 Alcosta Boulevard, Suite A San Ramon, California 94583 Martin G. Bunin Craig E. Freeman Thelen, Reid & Priest LLP 40 W. 57th Street, 26th Floor New York,NY 10019

[Counsel for Calpine Corporation]

Martin L. Fineman David Wright Tremaine LLP One Embarcadero Center, Suite 600 San Francisco, California 94111

[Counsel for Wheelabrator Shasta Energy Co.]

Martin L. Nelson Kawana Springs, Inc.

2880 Cleveland Avenue, Suite 8 Santa Rosa, California 95403 Martin Marz BP Amoco P.O. Box 3092 Houston, Texas 77079 Mary Ann Kilgore General Attorney Union Pacific Railroad Company 1416 Dodge Street, Room 830 Omaha, Nebraska 68179 WD 042601/1-1419901/gff/913334/v 330 i I

Mary B. Holland Financial Consultant Salomon Smith Barney 1111 Superior Ave. Suite 1800 Cleveland, Ohio 44114-2507

[Trustee for the account of St.

Edward's High School]

Matt Holley Lodestar Corporation Two Corporation Way Peabody, MA 01960 MBIA Insurance Corporation Attn: IPM-PCF 113 King Street Armonk, NY 10504 Melanie Fannin General Counsel Senior Vice President & Secretary 2600 Camino Ramon, Room 4CS 100 San Ramon, California 94583 Mellon Bank, N.A.

Attn: L. Scott Sommers 400 So. Hope Street, 5th Floor Los Angeles, CA 90071-2806 Merle C. Meyers Katherine D. Ray Goldberg, Stinnett, Meyers & Davis 44 Montgomery Street, Suite 2900 San Francisco, California 94104

[Counsel for Modesto Irrigation District]

Merrill Lynch Attn: Ahi Aharon World Financial Ctr., North Tower 250 Vesey Street, 10th Floor New York, NY 10281-1310 Michael A. Berman Securities and Exchange Commission 450 Fifth Street, N.W. (Mail Stop 0606)

Washington, D.C. 20549 WD 042601/I-1419901/gff/913334/v 3

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Michael A. Rosenthal Keith D. Ross Gibson Dunn & Crutcher LLP 2100 McKinney Avenue, Suite 1100 Dallas, TX 75201

[Counsel for NRG Energy, Inc.]

Michael B. Lubic McCutchen Doyle Brown & Enersen LLP 355 South Grand Avenue, Suite 4400 Los Angeles, California 90071

[Counsel for Reliant Energy, Inc.]

Michael F. O'Friel Wheelabrator Technologies, Inc.

4 Liberty Lane West Hampton, NH 03842 Michael Friedman Richard Spears Kibbe & Orbe One Chase Manhattan Plaza New York, NY 10005

[Counsel for DK Acquisition Partners]

Michael H. Ahrens Terrence V. Ponsford Kimberly S. Fineman Ori Katz Sheppar, Mullin, Richter & Hampton Four Embarcadero Center, 17th Floor San Francisco, California 94111

[Counsel for GWF Power Systems L.P.; Hanford L.P.; and Thermal Energy Development Partnership., L.P.]

Michael Hamilton PricewaterhouseCoopers LLP 1301 Avenue of the Americas New York, NY 10019

[Proposed Financial Advisor to Committee]

Michael J. Blumenfeld Michael J. Blumenfeld One Kaiser Plaza, Suite 1675 The Ordway Building Oakland, California 94612

[Counsel for Hypower Incorporated]

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Michael L. Tuchin David M. Stern Michelle C. Campbell Klee, Tuchin, Bogdanoff & Stern LLP 1880 Century Park East, Suite 200 Los Angeles, California 90067

[Counsel for Caithness Energy, LLC and FPL Energy Inc.]

Michael Morris Hennigan, Bennet & Dorman 601 South Figueroa Street, Suite 3300 Los Angeles, California 90017

[Counsel for Southern California Gas Company]

Michael P. Shuster, Esq.

Lawrence E. Oscar, Esq.

Hahn Loeser & Parks LLP 3300 BP Tower, 200 Public Square Cleveland, OH 44114-2301 Michael R. Enright Robinson & Cole LLP 280 Trumbull Street Hartford, CT 06103

[Counsel for General Electric Company]

Michael Rochman School Project for Utility Rate Reduction 1430 Willow Pass Road, Suite 240 Concord, California 94520 Michael V. Mclntire Mclntire Law Corporation Post Office Box 1647 41191 Big Bear Boulevard Big Bear Lake, California 92315

[Counsel for Ladies of the Grand Army of the Republic, Inc.]

Mike K. Nakagawa Nakagawa & Rico 2335 Capitol Oaks Drive, Suite 130 Sacramento, California 95833

[Counsel for Kimball Hill Homes, Inc.]

Mike R. Jaske California Energy Commission 1516 Ninth Street, MS-22 Sacramento, California 95814 WD 042601/1-1419901/gff/913334/vl 33

Mitchell A. Hardwood David Fitton P. Schoenfeld Asset Management, LLC 1330 Avenue of the Americas, 34th Floor New York, NY 10019 Mitchell I. Sonkin Lawrence A. Larose King & Spalding 1185 Avenue of the Americas New York, NY 10036

[Counsel for MBIA]

Mitchell Seider Kramer Levin Naftalis & Frankel LLP 919 Third Avenue New York, NY 10022 Morgan Guaranty Trust Company of New York Attn: Carl J. Mehldau 60 Wall Street New York, NY 10260 Mr. David Boergers, Secretary Federal Energy Regulatory Commission 888 First Street, N.E., Room 1-A Washington, DC 20246 Nancy Hotchkiss Trainor Robertson 701 University Avenue, Suite 200 Sacramento, California 95825

[Counsel for Prodigy Development, Inc. - Empire Ranch]

Nancy Hotchkiss Trainor Robertson 701 University Avenue, Suite 200 Sacramento, California 95825

[Counsel for 929 L Street, Inc.]

Nancy Newman Steinhart & Falconer LLP 333 Market Street, 32nd Floor San Francisco, California 94105

[Counsel for Regency Centers, L.P.]

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Nanette D. Sanders Sarah E. Petty Snell & Wilmer LLP 1920 Main Street, Suite 1200 Irvine, California 92614

[Counsel for Arizona Public Service Co.]

Yolanda Cisneros 909 Meyer Street, No. 24 Arvin, California 93203 Neil J. Rubenstein Holly R. Shilliday Arter & Hadden LLP Two Embarcadero Center, 5th Floor San Francisco, California 94111

[Counsel for Association of Bay Area Governments and ALCAN Alum.

Corp.]

Neil W. Rust White & Case LLP 633 West Fifth Street, Suite 1900 Los Angeles, California 90071

[Counsel for Deutch Bank AG, New York Branch]

Office of the Treasurer and Tax Collector County of Merced 2222 M Street Merced, CA 95340 Office of the U.S. Trustee Attn: Stephen Johnson 250 Montgomery Street, Suite 1000 San Francisco, CA 94104-3401 Oscar R. Cantu Weil, Gotshal & Manges LLP 701 Brickell Avenue, Suite 2100 Miami, Florida 33131

[Counsel for PG&E Corporation]

Pancanadian Energy Services Inc.

1200 Smith Street, Suite 900 Houston, TX 77002 Attn: Brian Redd WD 042601/1-1419901/gff/913334/vl 35

Patricia S. Mar Morrison & Foerster LLP 425 Market Street, 33rd Floor San Francisco, CA 94105-2482 E-mail: pmar@mofo.com

[Counsel for AES New Energy, Inc.]

Patricia S. Mar, Esq.

Morrison & Foerster LLP 425 Market Street, 33rd Floor San Francisco, California 94105-2482

[Counsel for Avista Energy, Inc. and GWF Power Systems Company, Inc.]

Paul C. Lacourciere Thelen, Reid & Priest LLP 101 Second Street, Suite 1800 San Francisco, California 94105

[Counsel for Burney Forest Products]

Paul J. Pantano, Jr.

McDermott, Will & Emery 600 13th Street, N.W.

Washington, D.C. 20005

[Counsel for Morgan Stanley Capital Group Inc.]

Paul M. Bartkiewicz Joshua M. Horowitz Bartkiewicz, Kronick & Shanahan 1011 Twenty Second Street # 100 Sacramento, California 95816

[Counsel for Browns Valley Irrigation District and Yolo County Flood Control and Water Conservation District]

Peter J. Benvenutti Heller Ehrman White & McAuliffe LLP 333 Bush Street San Francisco, California 94104 Peter J. Gurfein Jeffrey C. Krause Gregory K. Jones Akin, Gump, Strauss, Hauer & Feld 2029 Century Park East, Suite 2600 Los Angeles, California 90067 WD 042601/1-1419901/gff/913334/vi 36

Peter S. Clark II Derek J. Baker Reed Smith, LLP 2500 Liberty Place 1650 Market Street Philadelphia, PA 19103-7301 Peter S. Munoz Gregg M. Ficks Crosby, Heafy, Roach & May Two Embarcadero Center San Francisco, California 94111

[Counsel for Placer County Water Agency, Oroville-Wyandotte Irrigation District, Yuba County Water Agency, Nevada Irrigation District Oakdale and South San Joaquin Irrigation Districts, Merced Irrigation District, Humboldt Bay Municipal Water District, Merrit Community Capital Corporation]

Philip S. Warden Andrea S. Wirum Pillsbury Winthrop LLP P.O. Box 7880 San Francisco, California 94120-7880

[Counsel for Texaco, Inc.]

Philip S. Warden Andrea S. Wirum Pillsbury Winthrop LLP P.O. Box 7880 San Francisco, California 94120-7880

[Counsel for Chevron U.S.A. Production Co.]

Philip Warden Pillsbury, Winthrop LLP 50 Fremont Street San Francisco, California 94105

[Counsel for Southern California Gas Company]

Phillip E. Tatoian Asplundh Tree Expert Co.

708 Blair Mill Road Willow Grove, Pennsylvania 19090 Phillip S. Warden Pillsbury Winthrop LLP 50 Fremont Street San Francisco, California 94105

[Counsel for Dynergy Power Marketing, Inc.; El Segundo Power LLC; Long Beach Generation LLC; Cabrillo Power I LLC; Cabrillo Power II, LLC; Dynergy Marketing & Trade LLC; West Coast LLC WD 042601/1-1419901/gff/913334/v 337

R. Dale Ginter Downey, Brand, Seymour & Rohwer LLP 555 Capitol Mall, 10th Floor Sacramento, California 95814

[Counsel for Merced Irrigation District, Occidental of Elk Hills, Diamond Walnut Growers, and Hertz Corporation]

R. Paul Yetter Yetter & Warden LLP 600 Travis, Suite 3800 Houston, Texas 77002

[Counsel for The Board of Directors of Local Governments Investment Cooperative]

Rabobank International Attn: Gladys Montes Four Embarcadero Center Suite 3200 San Francisco, CA 94111 Rabobank Nederland New York Branch Attn: Brett Delfino 245 Park Avenue New York, NY 10 167-0062 Randolph L. Wu TURN 711 Van Ness Avenue, Suite 350 San Francisco, CA 94102

[Attorney for Utility Reform Network]

Ray Foianini Foianini Law Offices 109 Division Avenue West Post Office Box 98823 Epharta, WA 98823 Region IV U.S. Nuclear Regulatory Commission Ellis W. Mershoff Regional Administrator 611 Ryan Plaza Drive, suite 400 Arlington, TX 76011-8064 Richard A. Lapping Louis J. Cisz, III Thelen Reid & Priest LLP 101 Second Street, Suite 1800 San Francisco, CA 94105-3601

[Counsel for Creditor, Calpine Corporation and its Affiliated Entities]

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Richard Blackstone Webber II 2507 Edgewater Drive Orlando, FL 32804

[Counsel for Blue Cross and Blue Shield of Florida, Inc.]

Richard C. Josephson Stoel Rives LLP 900 SW Fifth Avenue, Suite 2600 Portland, OR 97204

[Counsel for PacifiCorp and Crockett Cogen.]

Richard Hopp 14416 Victory Boulevard, Suite 108 Van Nuys, California 91401

[Richard Hopp in Propria Persona]

Richard J. Reynolds Turner, Cooper & Reynolds 16485 Laguna Canyon Road #250 Irvine, California 92618

[Counsel for Robert D. Prior, executor of the Estate of Jalmer Throlvald Berg]

Richard Purcell Attn: Energy Supply Conectiv 800 Kings Street P.O. Box 231 Wilmington, DE 19899 Richard Stevens Avista Corp.

P.O. Box 3727 Spokane, WA 99220 Richard T. Peters Sidley Austin Brown & Wood 555 West Fifth Street, Suite 4000 Los Angeles, California 90013

[Counsel for Sierra Pacific Power Company and Nevada Power Company]

Richard W. Esterkin Morgan, Lewis & Bockius LLP 300 South Grand Avenue Los Angeles, California 90071

[Counsel for Fuji Bank, Limited]

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Richard Wyron Swidler Berlin Shereff Friedman LLP 3000 K Street, NW, Suite 300 Washington, DC 20007

[Attorney for California Independent System Operator]

Robert A. Greenfield, Esq.

Stutman, Treister & Glatt 3699 Wilshire Blvd., #900 Los Angeles, CA 90010-2766 Robert Blodgett, Jr.

c/o H. Ann Liroff, Esq.

Hannig Law Firm LLP 2991 El Camino Real Readwood City, California 94061

[Counsel for Creditor Robert Blodgett, Jr.]

Robert C. Stokes 5851 San Felipe, Suite 950 Houston, Texas 77057

[Counsel for BP AMOCO]

Robert D. Albergotti Stacey Jernigan Scott W. Everett Haynes and Boone LLP 901 Main Street, Suite 3100 Dallas, Texas 75202 Robert Darby Corestaff Services (California), Inc.

Fulbright & Jaworski LLP 865 South Figueroa, 29th Floor Los Angeles, California 90017

[Counsel for Corestaff Services (California), Inc.]

Robert E. Izmirian Aaron M. Oliner Buchalter, Nemer, Fields & Younger 333 Market Street San Francisco, California 94105

[Counsel for MBIA]

Robert F. Kidd Yamamoto Kidd, LLP 160 Franklin Street, Suite 206 Oakland, California 94607

[Counsel for Big Valley Lumber Company]

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Robert G. Harris Corestaff Services (California), Inc.

Binder & Malter 2775 Park Avenue Santa Clara, California 95050 Robert Jay Moore Paul S. Aronzon Milbank, Tweed, Hadley & McCloy LLP 601 South Figueroa Street Los Angeles, California 90017

[Counsel for Official Committee of Unsecured Creditors]

Robert M. Blum Thelen Reid & Priest LLP 101 Second Street, Suite 1800 San Francisco, California 94105

[Counsel for Davey Tree Surgery Company]

Robert S. Mueller United States Attorney Jocelyn Burton Assistant United States Attorney Douglas K. Chang 450 Golden Gate Avenue, 10th Floor San Francisco, California 94102

[Counsel for United States of America]

Robert S. Mueller, III United States Attorney Jay R. Weill Assistant United States Attorney Thomas MacKinson 160 Spear Street, Ninth Floor San Francisco, California 94105

[Counsel for the United States of America]

Rock S. Koebbe 5356 North Cattail Way Boise, ID 83703 Roger L. Efremsky Austin P. Nagel Law Offices of Efremsky & Nagel 5776 Stoneridge Mall Road, Suite 360 Pleasanton, California 94588

[Counsel for Toyota Motor Credit Corp.]

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Roi Chandy Teachers Insurance and Annuity Assoc. of America 730 Third Avenue New York,NY 10017 Roland Pfeifer Office of the City Attorney 1500 Warburton Avenue Santa Clara, California 95050 Ronald L. Miller Rogers and Miller 720 Southpoint Boulevard, Suite 205 Petaluma, California 94954

[Counsel for Fire Insurance Exchange]

Rosanne Thomas Matzat Hahn & Hessen LLP 350 Fifth Avenue, Suite 3700 New York, NY 10118

[Counsel for Metropolitan Life Insurance Co.]

S. Jack Chevlen Law Offices of S. Jack Chevlen 5902 Deerland Court San Jose, California 95124

[Counsel for Swart Industries Corporation dba Precision Plastics]

Sandra W. Lavigna Sarah D. Moyed Securities Exchange Commission 5670 Wilshire Blvd., 11 th Fl.

Los Angeles, CA 90036 Scott C. Clarkson Eve A. Marsella Clarkson, Gore & Marsella 3424 Carson Street, Suite 350 Torrance,California 90503

[Counsel for Utilisource]

Scott 0. Smith Buchalter, Nemer, Fields & Younger 601 South Figueroa Street, Suite 2400 Los Angeles, California 90017

[Counsel for Quanta Services, Inc.]

Secretary of Treasury 15th & Pennsylvania Avenue Washington, D.C. 20549 WD 042601/1-1419901/gff/913334/vl 42

Sempra Energy Trading Corp.

Tony Ferrajina 58 Commerce Drive Stamford, CT 06902 Sertling Koch TransAlta Energy Marketing (U.S.) Inc.

Box 1900 Station "M" 110-12th Avenue, SW Calgary, Alberta T2P 2MI Seth A. Ribner Simpson Thatcher & Bartlett 10 Universal City Plaza, Suite 1850 Universal City, California 91608

[Counsel for Duke Energy Trading and Marketing]

Sharyn B. Zuch Wiggin & Dana One CityPlace, 34th Floor 185 Asylum Street Hartford, CT 06103

[Counsel for American Payment Systems]

Sheryl Gussett Reliant Energy, Inc.

SlllLouisiana, 43rd Floor Houston, TX 77002

[Counsel for Reliant Energy, Inc.]

Sierra Pacific Industries File #51950 San Francisco, California 94160 Southern California Gas Company 555 W. Fifth St.,

GT24E1 Los Angeles, CA 90013-1000 Attn: Jim Nakata Stan T. Yamamoto Eileen M. Teichert City of Riverside City Attorney's Office City Hall, 3900 Main Street Riverside, California 92522

[Counsel for City of Riverside]

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Stanley E. Pond Winchell & Pond 1700 South El Camino Real, Suite 506 San Mateo, California 94402

[Counsel for General Capital Corporation]

State of California EDD PO Box 826880 Sacramento, CA 94280 State of California Dept. of Water Resources c/o Chief-Energy Division Attn: Dan Herdocia 1416 9th Street, Room 1640 Sacramento, CA 95814 Margarita Padilla Office of the Attorney General P.O. Box 70550 1515 Clay Street, 20th Floor Oakland, CA 94612 State of California Office of the Attorney General PO Box 94255 Sacramento, CA 94244-2550 Stephanie Nolan Deviney Brown & Connery LLP 360 Haddon Avenue P.O. Box 539 Westmont, NJ 08108

[Counsel for SAP America, Inc.]

Stephen C. Becker Becker Law Office P.O. Box 192991 San Francisco, California 94119

[Attorneys for Stafco Personnel Management, Inc.]

Stephen Shane Stark, County Counsel Enrique R. Sanchez, Sr.

County of Santa Barbara 105 E. Anapamu Street, Suite 201 Santa Barbara, California 93101

[Counsel for Santa Barbara County and Santa Barbara County Treasurer

- Tax Collector]

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Steve G. F. Polard Perkins Coie LLP 1620-26th Street, Sixth Floor Santa Monica, California 90404

[Counsel for Creditor Puget Sound Energy, Inc.]

Steve J. Reisman Curtis, Mallet-Prevost, Colt & Mosle LLP 101 Park Avenue New York,NY 10178 Steven H. Felderstein, Esq.

Felderstein, Willoughby & Pascuzzi 400 Capital Mall, Suite 1450 Sacramento, CA 95814-4434 (Attorney for State of California)

Steven J. Stanwyck, Esq.

Barry Fischer The Stanwyck Firm, APC 1925 Century Park East, Suite 500 Los Angeles, California 90067 Steven M. Abramowitz Vinson & Elkins LLP 666 Fifth Avenue, 26th Floor New York, NY 10103

[Counsel for TransAlta Energy]

Steven M. Basha County Counsel Attn: Stephen B. Nocita, Senior Deputy 625 Court Street, Room 201 Woodland, California 95695

[Counsel for County of Yolo]

Steven M. Bunkin J. Aron & Company 85 Broad Street New York, NY 10004 Steven M. Olson Geary, Shea, O'Donnell & Grattan, P.C.

37 Old Courthouse Square, 4th Floor Santa Rosa, California 95404

[Counsel for ABB Power T&D Company, Inc.]

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STS Hydropower Ltd (Kanaka)

Mr. Mike Grahn 300 West Washington Street, Suite 801 Chicago, IL 60606 Terence J. Keeley 1289 Lincoln Road P.O. Box 1850 Yuba City, California 95992

[Counsel for James Bowsher]

Terrance L. Stinnett Miriam Khatiblou Goldberg, Stinnett, Meyers & Davis 44 Montgomery Street, Suite 2900 San Francisco, California 94104

[Counsel for Pacific Bell Telephone Company, Pacific Telesis Group,.

SBC Global Services, Inc., SBC Communications, Inc.]

Terrence J. Keeley 1289 Lincoln Road P.O. Box 1850 Yuba City, California 95992

[Counsel for James Bowsher]

Texaco Canada Petroleum Inc.

400 3 Avenue SW, #2034 Calgary, Alberta Canada T2P 4H2 Attn: Bill Collier Texaco Natural Gas Inc.

1111 Bagby Street Houston, Texas 77002 Attn: Bill Collier The Bank of New York Michael Pitflick, Corporate Trust Ad 101 Barclay Street-21W New York, NY 10286 The Fuji Bank, Limited Attn: Jonathan Bigelow 333 So. Hope Street, 39th Floor Los Angeles, CA 90071 The Sumitomo Bank Ltd.

Attn: Al Galluzzo 777 South Figueroa Street, Suite 2600 Los Angeles, California 90017 WD 04260111-1419901/gft/913334/v4 46

The Toronto Dominion Bank Attn: F.B. Hawley 909 Fannin, Suite 1700 Houston, TX 77010 Theodor C. Albert, Esq.

Michael J. Weiland, Esq.

Albert, Weiland & Golden, LLP 650 Town Center Drive, Suite 950 Costa Mesa, CA 92626

[Attorneys for Commonwealth Energy Corporaton]

Thomas B. Walper, Esq.

Munger, Tolles & Olson LLP 355 South Grand Ave., Suite 3500 Los Angeles, CA 90071-1560

[Counsel for Southern California Edisoni Thomas C. Walsh BTM Capital Corporation 125 Summer Street Boston, MA 02110 Thomas E. Lauria Jerry R. Bloom Brian L. Holman White & Case LLP 633 West Fifth Street, 19th Floor Los Angeles, California 90071 A

[Counsel for Oildale Energy LLCj Thomas E. Lauria Jerry R. Bloom Brian L. Holman White & Case LLP 633 West Fifth Street, 19th Floor Los Angeles, California 90071

[Counsel for Ripon Cogeneration, Inc.

Thomas E. Lauria White & Case LLP First Union Financial Center 200 South Biscayne Boulevard Miami, Florida 33131

[Counsel for Oildale Energy LLC, Wadham Energy LP, Martinez Cogen LP, KES-Kingburg LP]

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Thomas E. Lumsden Rocky Ho PricewaterhouseCoopers LLP 199 Fremont Street San Francisco, California 94105

[Proposed Financial Advisor to Committee]

Thomas M. Berliner Duane Morris & Heckscher LLP 100 Spear Street, Suite 1500 San Francisco, California 94105

[Counsel for Santa Clara Valley Water District]

Thomas MacKinson Internal Revenue Service Small Business/Self-Employed Division 1301 Clay Street, Room 1400-S Oakland, California 94105

[Counsel for the United States of America]

Timothy F. Hodgdon Teachers Insurance and Annuity Assoc. of America 730 Third Avenue New York,NY 10017 Tony 0. Hemming Texaco Legal Department 1111 Bagby Street Houston, TX 77002 TXU Energy Trading Canada Limited 1717 Main Street Dallas, Texas 75201 Attn: Jeff Shorter TXU Energy Trading Company 1717 Main Street Dallas, Texas 75201 Attn: Jim Macredie U.S. Bank Corporate Trust Services Attn: LaDonna Morrison 180 East Fifth St., 3rd Floor St. Paul, MN 55101 U.S. Nuclear Regulatory Commission Attn: Document Control Desk Washington, DC 20555-0001 WD 042601/1-1419901/gff/913334/vl 48

U.S. Trust Company, National Association One Embarcadero Center, Suite 2050 San Francisco, CA 94111-3709 Attn: Josephine Libunao US Bank, Corporate Trust Services Ladonna Morrison P.O. Box 64111 St. Paul, MN 55164-0111 Victor Waid Law Office of Victor Waid 2625 Fair Oaks Boulevard, Suite I Sacramento, California 95864

[Counsel for Kim Creedon]

Victoria Lang AT&T Corp.

795 Folsom Street, 2nd Floor San Francisco, California 94107

[Counsel for AT&T Corp]

W. Austin Cooper James M. Gardener Cooper & Gardener 2535 Capitol Oaks Drive, Suite 100 Sacramento, California 95833

[Counsel for Larry Shiba]

Walter F. McArdle, Esq.

Spain & Gillon, LLC The Zinszer Building 2117 Second Avenue North Birmingham, Alabama 35203

[Attorneys for Dresser Industries, Inc.]

Walter J. Lack Engstrom, Lipscomp & Lack 10100 Santa Monica Blvd., Floor 16 Los Angeles, California 90067

[Counsel for Cheryl Ann Acosta]

Wendy L. Hagenau Powell, Goldstein, Frazer & Murphy 16th Floor 191 Peachtree Street, N.E.

Atlanta, GA 30303

[Counsel for Intecom Inc.]

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.1.,

I 49

Wheelabrator Shasta Energy Co. Inc.

20811 Industry Rd.

Anderson, CA 96007 White & Case, LLP Attn: Neil Millard 633 West Fifth St., Suite 1900 Los Angeles, CA 90071-2007 (Attorney for BNY Western Trust Company)

White & Case, LLP Attn: Neil Millard/C. Randolph Fishburn 633 West Fifth St., Suite 1900 Los Angeles, CA 90071-2007 (Attorney for Bank of New York)

William Bates III McCutchen, Doyle, Brown & Enersen, LLP 1900 University Avenue East Palo Alto, California 94303-2223

[Counsel for Reliant Energy, Inc.]

William C. Morison-Knox Michael D. Prough Robert M. Forni, Jr.

Morison-Knox Holden Melendez & Prough, LLP 500 Ygnacio Valley Road, Suite 450 Walnut Creek, California 94596

[Counsel for National Union Fire Insurance Company of Pittsburgh, PA]

William H. Kiekhofer III Yale K. Kim Steven E. Rich Kelley Drye & Warren LLP 777 South Figueroa Street, Suite 2700 Los Angeles, CA 90017

[Counsel for BP Energy Company, BP AMOCO],

William J. Flynn Neyhart, Anderson, Freitas, Flynn & Grosboll 44 Montgomery Street, Suite 2080 San Francisco, California 94104

[Counsel for IBEW Local #1245]

William M. Goodman Ligi C. Yee Topel & Goodman 832 Sansome Street, Fourth Floor San Francisco, California 94111 WD 042601/1-1419901/gff/913334/v 550

William M. Rossi-Hawkins Phillips, Lytle, Hitchcock, Blaine & Huber 437 Madison Avenue, 34th Floor New York, NY 10022

[Counsel for HSBC Bank USA]

William P. Weintraub Pachulski Stang Ziehl Young & Jones Three Embarcadero Center, Suite 1020 San Francisco, California 94111

[Counsel for PG&E Corp.]

Williams Energy Marketing & Trading Co. (Canada)

One Williams Center, 19th Floor Department 558 P.O. Box 2848 Tulsa, Oklahoma 74101 Attn: Kelly Knowlton Zack Starbird Mirant Corporation 1155 Perimeter Center West Atlanta, GA 30338 Zuckerman-Mandeville, Inc.

P.O. Box 487 Stockton, California 95201 Madison Capital Management Attn: Dana Fusaris 6143 South Willow Drive, Suite 200 Greenwood Villate, CO 80111 Lawrence M. Jacobson Glickfeld, Fields & Jacobson LLP 9460 Wilshire Boulevard, Fifth Floor Beverly Hills, California 90212

[Counsel for Tishman Construction Corporation of Califobnia]

W. Kelsea Eckert Eckert, Benson & Associates 4711 Highway 17 South, Suite 3 Orange Park, Florida 32073

[Counsel for Creditor Landstar Ranger]

Kennedy Stroh Potter Valley Irrigation District Post Office Box 186 Potter Valley, California 95496 WD 042601/1-1419901/gff/913334/v I 51

Arocles Aguilar Michael Edson California Public Utilities Commission Legal Division 505 Van Ness Avenue San Francisco, CA 94102 Joseph W. Carcione, Jr.

Law Offices of Joseph W. Carcione, Jr.

601 Bewster Avenue P.O. Box 3389 Redwood City, California 94604

[Counsel for Craig Hyman]

David E. Kahn Ann Miller Ravel Deputy Counsel County Government Center, East Wing 70 West Hedding Street, Ninth Floor San Jose, California 95110

[Counsel for County of Santa Clara]

Kimberly S. Winick Mayer, Brown, Rowe & Maw 350 South Grand Avenue, 25th Floor Los Angeles, California 90071

[Counsel for Aera Energy LLC]

Ann P. Bienstock Pryor Cashman Sherman & Flynn LLP 410 Park Avenue New York, New York 10022

[Counsel for Wilmington Trust]

Jerry Carroll Charleen Carroll 21701 Big Bend Road Montgomery Creek, California 96065 Richard Levy, Jr.

Ann P. Bienstock Pryor Cashman Sherman & Flynn LLP 410 Park Avenue New York, NY 10022

[Counsel for Wilmington Trust]

Eugene K. Yamamoto Law Offices of Eugene K. Yamamoto 160 Franklin Street, Suite 206 Oakland, CA 94607 WD 042601/1-1419901/gff/913334/vl 52

Sean P. O'Brien Madeleine C. Wanslee Gust Rosenfeld, PLC 201 N. Central Avenue, Suite 3300 Phoenix, AZ 95073-3300 WD 042601/1-1419901/gff/913334/vl 53