Writing Business Letters

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

April 26, 2005

Mr. A. Ryder
Hodge Vehicle Fabricators
12 Mountain Drive
Cambridge, VT

Dear Mr. Ryder,

As of Monday, May 16th, the New England regional office for Northern Bearings Ltd. will be located in the Old Colony building at 167 Bedford Street in Cambridge, Vermont 05467. Our new telephone number will be (902) 321-4321.

Our Customer Service Division will continue to be located in our executive offices at 3 Dorchester Place in Ville de Brossard.

This change in location is intended to help us to maintain in close touch with our customers' needs.

Yours truly,

William Strongarm,
New England Sales Manager