1 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report: May 18, 2000 Enron Corp. (Exact name of registrant as specified in its charter) Oregon (State or other jurisdiction of incorporation) 1-13159 47-0255140 (Commission File Number) (IRS Employer Identification No.) Enron Building 1400 Smith Street Houston, Texas 77002 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: 713-853-6161 1 2 Item 7. Exhibits. The registrant is filing herewith the following in connection with the offering of medium term notes pursuant to its registration statement on Form S-3 (No. 333-70465) filed with the Securities and Exchange Commission under the Securities Act of 1933, as described in the Prospectus and Prospectus Supplement dated May 18, 2000 filed with the Securities and Exchange Commission pursuant to Rule 424(b) under the Securities Act of 1933: 1.1 Form of Distribution Agreement between the registrant and any entity that serves as agent 1.2 Form of Administrative Procedures 8.1 Opinion and consent of Vinson & Elkins L.L.P. with respect to certain federal income tax matters. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. ENRON CORP. By: /s/ REX R. ROGERS -------------------------------- Rex R. Rogers Vice President and Associate General Counsel Dated: May 18, 2000 2 3 INDEX TO EXHIBITS Exhibit Number - ------- 1.1 Form of Distribution Agreement between the registrant and any entity that serves as agent 1.2 Form of Administrative Procedures 8.1 Opinion and consent of Vinson & Elkins L.L.P. with respect to certain federal income tax matters.