April 20, 2007

Mr. Todd R. Gabriel Sparber Rudolph Annen, APLC "B" Street, Suite 1000 San Diego, CA 92101 Mr. James H. Miller James H. Miller, P.C.

P.O. Box 540848 Houston, TX 77254 Ms. Lisa Powell Atlas & Hall, L.L.P. P. O. Box 3725 McAllen, TX 78501 RE: Case Number: 05-0469 Court of Appeals Number: 13-04-00101-CV Trial Court Number: C-1718-02-F Style: IRA RESOURCES, INC. v. ENRIQUE JUAN GRIEGO; AND SONYA GRIEGO Dear Counsel: Today the Supreme Court of Texas delivered the enclosed per curiam opinion and judgment in the above-referenced cause. Pursuant to Texas Rule of Appellate Procedure 59.1, after granting the petition for review and without hearing oral argument, the Court reverses the court of appeals' judgment and remands the case to that court.

Sincerely, [pic]

Blake A. Hawthorne, Clerk

by Claudia Jenks, Chief Deputy Clerk Enclosures |cc:|Ms. Cathy | | |Wilborn | | |Mr. Omar | | |Guerrero |