May 27, 2005

Mr. Peter William Low 3305 Northland Dr., Suite 500 Austin, TX 78731

Mr. Jeffrey J. Horner Bracewell & Patterson, L.L.P. 2900 South Tower Pennzoil Place 711 Louisiana Street Houston, TX 77002-2781 Mr. William Ikard Popp & Ikard, LLP 1301 S Mopac Expwy, Bld 4, Suite 430 Austin, TX 78746

Mr. Joseph T. Longoria Perdue Brandon Fielder Collins & Mott 1235 N. Loop West, Suite 600 Houston, TX 77008

RE: Case Number: 03-1200 Court of Appeals Number: 13-02-00237-CV Trial Court Number: 96-J-0576-C

Style: MATAGORDA COUNTY APPRAISAL DISTRICT v. COASTAL LIQUIDS PARTNERS, L.P.

Dear Counsel:

Today the Supreme Court of Texas delivered the enclosed opinion and judgment in the above-referenced cause.

Sincerely, [pic]

Andrew Weber, Clerk

by Claudia Jenks, Chief Deputy Clerk Enclosures |cc:|Ms. Cathy | | |Wilborn | | |Ms. Becky Denn |