Writing Business Letters

47 Windermere
Jeffersonville, VT

April 27, 2005

Mr. L. Wilson, Controller
Northern Bearings Ltd.
3 Dorchester Place
9400 Patriot Boulevard
Ville de Brossard, QC
H3H 2C2

Dear Mr. Wilson,

Thank you for your offer of employment as a Financial Analyst with Northern bearings. As I indicated on the telephone this morning, I wm delighted to accept the offer and will begin work on May 16th.

As we agreed, my salary will be $3,500 per month with annual increases, subject to performance. I understand that my annual vacation will be three weeks per year. In addition, I will participate in all company medical and insurance plans following the normal waiting periods.

I look forward to joining Northern Bearing and am confident that I can make a significant contribution.

Yours truly,

Keith Keener