Writing Business Letters

41 Windermere
Jeffersonville, VT

May 3, 2005

Mr. L. Wilson
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. Unfortunately, I have accepted a position with another organization and will begin work shortly. However, should I become aware of a job candidate who possesses the qualifications that you seek, I will refer him or her to you.

Thank you for your consideration.

Yours truly,

Blake Whiting