At the request of the Council of the City of New Orleans, Members of the Firm performed an analysis of Entergy New Orleans, Inc.’s (ENO) proposal to close its service centers located throughout the City of New Orleans. The overall intent of this engagement was to identify potential impacts, if any, to electric and gas ratepayers and to provide suitable recommendations to the City Council concerning ENO’s proposal. Historically, ENO provided for its customer service functions through the utilization of both local customer service centers and a local telephone center to process customer service inquiries. Members of the Firm analyzed the costs and benefits associated with ENO’s proposal to retain one Business Office within the City. Additionally, a review of proposed transitional activities and comparison of ENO’s proposed program to the customer service approaches being undertaken by comparable utilities across the U.S. was accomplished.