The Chairman of Enron, Kenneth L. Lay was warned about how the corporate giant might “implode in a wave of accounting scandals.” Sharon Watkins, who revealed her identity as the whistle-blowing memo writer, declined comment, preferring to let the seven page memo speak for itself. Enron’s attorney, Robert Bennet, was perturbed with the disclosure of the memo by the House Energy and Commerce Committee. Some details of the memo are discussed.
See "Enron chief got early warning", David S. Hilzenrath and Peter Behr, The Washington Post, January 14, 2002