Memorandum

To: Sunan Howard

From: Superior Gas

Date: 02/23/2012

Re: Superior Gas Budger Plan

If your gas bills this winter are causing you undue concern, we would like to make you aware of a program that will take the surprise out of your monthly Superior Gas statement. We have a Budget Plan available for our customers. You can sign up to spread your natural gas bill payments over the next 12 months. Our program is quite simple. We will determine your individual Budget Plan amount for the next 12 months based on factors such as normal weather, gas prices, and prior gas usage at your home.

If you would like to sign up for your recommended minimum payment of $123.68, simply mark the line on your payment stub and send it in with your first payment for that amount. You will automatically be signed up for the program. If you would like more information about our Budget Plan, call us at 1.888.555.4890 or visit our Web site at www.emcp.net/superiorgas.

The chart below shows your monthly gas charges from

January to December of

2008.

January

FebruaryMarch Ap

rilMayJune

July

August

September

October

November

Decem

ber

$0.00$50.00

$100.00$150.00$200.00$250.00$300.00

Gas Supply Costs for 2008

CONFIDENTIAL