To E Split Corp. Shareholders:

E Split Corp.'s Distribution Reinvestment Plan provides eligible Class A shareholders with a convenient and economical way to maximize their investment in Enbridge. The Plan provides participants an opportunity to reinvest distributions into trust units and make optional share purchases, at a discount to the prevailing market price whenever the market price exceeds the net asset value.

If you are an eligible Class A shareholder, and you wish to participate in the E Split Corp. Reinvestment Plan, simply call your Investment Advisor and request to be enrolled in the Plan. If you require more information about the Plan, contact our Plan Agent or visit our website at www.middlefield.com.

Sincerely,

Francisco Z. Ramirez
President