Grunwald_dh.doc

March 12, 2002

VIA FED EX

James H. Grunwald, Special Agent
Federal Bureau of Investigation
16320 NW 2nd Avenue
North Miami Beach, FL 33169

Re: Subpoena for Documents, FGJ01-02

Dear Mr. Grunwald:

Pursuant to your grand jury subpoena (FGJ01-02), enclosed are records maintained by the Idaho Public Utilities Commission regarding Accutel Communications, Inc. and NOR Communications, Inc. from January 1, 1997 to the present. Also enclosed is an executed Waiver of Appearance and Document Receipt.

In conformance with Idaho Code § 61-607, I have certified that the enclosed documents are true copies of the original documents and may be entered into evidence in like manner as the originals.

If you have any questions, please contact me at [phone].

Sincerely,

Jean D. Jewell
Commission Secretary

cc: Don Howell

DH/vld:L:Grunwald