Writing Business Letters

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

December 14, 2006

To: All Customers and Employees

It gives me great pleasure to advise you that William Strongarm, New England Sales Manager, has been promoted to the newly created position of Western Zone Sales Manager effective January 1st.

The creation of this new position reflects the rapid growth that Northern Bearings Ltd. has undergone in recent years and a determination to further develop our western markets. William is well suited to the challenge and brings demonstrated management skills and a record of achievement to his new and challenging position. He will be located in our Kansas City Office.

Yours truly,

Alvin Finch,
National Sales Manager