April 30, 2003

Division of Corporate Regulation
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

RE: Information Supplemental to Annual Report on
Form U5S for Entergy Corporation and Subsidiaries
("Form U5S") Relating to Participation in
Nuclear Electric Insurance Limited ("NEIL") and
Nuclear Mutual Limited ("NML")

Gentlemen:

As Chief Accounting Officer of Entergy Arkansas, Inc., Entergy Gulf States, Inc., Entergy Louisiana, Inc., Entergy Mississippi, Inc., Entergy New Orleans, Inc. and System Energy Resources, Inc. ("System Energy"), I hereby advise you, as information supplemental to that set forth in the Form U5S for the year ended December 31, 2002, that the attached schedules represent premium payments made to NEIL and NML during 2002 and premium distributions and credits received from NML and NEIL during 2002.

Sincerely,

/s/ Nathan E. Langston
Nathan E. Langston
Senior Vice President and Chief Accounting Officer

NEL/ecc
Attachments

2002 Form U5S
Updated 1/17/03				2002 Premiums Paid to NEIL, EIM
NEIL I
	Period	Trans Date	Amount		Type of Trans	Plant	Company
Extra Expense for
Replacment Power	1/1/02-12/31/02	3/30/02	(4,531,737)		Credit	ANO	EAI
	1/1/02-12/31/02	3/30/02	(389,940)		Credit	RB	EGSI
	1/1/02-12/31/02	3/30/02	(687,322)		Credit	W3	ELI
	1/1/02-12/31/02	3/30/02	(173,559)		Credit	GG	EAI
	1/1/02-12/31/02	3/30/02	(102,407)		Credit	GG	ELI
	1/1/02-12/31/02	3/30/02	(190,897)		Credit	GG	EMI
	1/1/02-12/31/02	3/30/02	(98,838)		Credit	GG	ENOI
	1/1/02-12/31/02	3/30/02	(9,870)		Credit	Pilgrim	ENGC
	1/1/02-12/31/02	3/30/02	(1,970)		Credit	IP2	IP2
	4/1/02-4/1/03	3/30/02	353,139		Prem	W3	ELI
	4/1/02-4/1/03	3/30/02	269,074		Prem	RB	EGSI
	4/1/02-4/1/03	3/30/02	478,493		Prem	ANO	EAI
	4/1/02-4/1/03	3/30/02	68,874		Prem	GG	ENOI
	4/1/02-4/1/03	3/30/02	50,230		Prem	GG	ELI
	4/1/02-4/1/03	3/30/02	97,730		Prem	GG	EAI
	4/1/02-4/1/03	3/30/02	129,911		Prem	GG	EMI
	4/1/02-4/1/03	3/30/02	632,365		Prem	Pilgrim	ENGC
	4/1/02-4/1/03	3/30/02	709,720		Prem	IP2	IP2
	4/1/02-4/1/03	3/30/02	692,057		Prem	IP3	IP3
Total			(2,704,947)
NEIL
	Period	Trans Date	Amount		Type of Trans	Plant	Company
Primary Property	1/1/02-12/31/02	3/30/02	(568,148)		Credit	ANO	EAI
	1/1/02-12/31/02	3/30/02	(2,439,599)		Credit	GG	SERI
	1/1/02-12/31/02	3/30/02	(621,384)		Credit	W3	ELI
	1/1/02-12/31/02	3/30/02	(120,681)		Credit	RB	EGSI
	1/1/02-12/31/02	3/30/02	(11,027)		Credit	Fitz	Fitzpatrick
	1/1/02-12/31/02	3/30/02	(13,738)		Credit	IP3	IP3
	1/1/02-12/31/02	3/30/02	(1,618)		Credit	IP2	IP2
	1/1/02-12/31/02	3/30/02	(39,634)		Credit	Pilgrim	ENGC
	4/1/02-4/1/03	3/30/02	1,032,080		Prem	ANO	EAI
	4/1/02-4/1/03	3/30/02	811,308		Prem	GG	SERI
	4/1/02-4/1/03	3/30/02	746,124		Prem	W3	ELI
	4/1/02-4/1/03	3/30/02	692,192		Prem	RB	EGSI
	4/1/02-4/1/03	3/30/02	584,328		Prem	Fitz	Fitzpatrick
	4/1/02-4/1/03	3/30/02	604,762		Prem	IP3	IP3
	4/1/02-4/1/03	3/30/02	668,421		Prem	IP2	IP2
	4/1/02-4/1/03	3/30/02	504,012		Prem	Pilgrim	ENGC
Total			1,827,398
NEIL II
	Period	Trans Date	Amount		Type of Trans	Plant	Company
Excess Property	1/1/02-12/31/02	3/30/02	(2,749,107)		Credit	ANO	EAI
	1/1/02-12/31/02	3/30/02	(2,517,366)		Credit	GG	SERI
	1/1/02-12/31/02	3/30/02	(1,872,922)		Credit	W3	ELI
	1/1/02-12/31/02	3/30/02	(1,348,145)		Credit	RB	EGSI
	1/1/02-12/31/02	3/30/02	(16,553)		Credit	Fitz	Fitzpatrick
	1/1/02-12/31/02	3/30/02	(16,571)		Credit	IP3	IP3
	1/1/02-12/31/02	3/30/02	(552)		Credit	IP2	IP2
	4/1/02-4/1/03	3/30/02	776,537		Prem	W3	ELI
	4/1/02-4/1/03	3/30/02	839,897		Prem	RB	EGSI
	4/1/02-4/1/03	3/30/02	854,332		Prem	ANO	EAI
	4/1/02-4/1/03	3/30/02	832,456		Prem	GG	SERI
	4/1/02-4/1/03	3/30/02	538,906		Prem	Pilgrim	ENGC
	4/1/02-4/1/03	3/30/02	883,331		Prem	Fitz	Fitzpatrick
	4/1/02-4/1/03	3/30/02	495,436		Prem	IP3	IP3
	4/1/02-4/1/03	3/30/02	547,587		Prem	IP2	IP2
Total			(2,752,734)
Total NEIL			(3,630,283)
EIM
	Period	Trans Date	Amount		Type of Trans	Plant	Company
Directors & Officers	7/1/02-03	6/29/02	835,339		Prem
Excess Liability	11/1/02-03	10/11/02	799,475		Prem
Employment Practice	11/1/02-03	10/11/02	47,894		Prem
Professional Liability	11/1/02-03	10/11/02	10,526		Prem
Total EIM			1,693,234
NOTE: NML merged with NEIL in late 1997. NEIL is a nuclear mutual insurance company.
EIM is a non-nuclear mutual insurance company.