Writing Business Letters

47 Windermere
Jeffersonville, VT

April 26, 2005

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

Dear Mr. Phillips,

This letter will serve to inform you of my resignation from Northern Bearings Ltd., effective on May 13th. I will turn in the keys to my office and filing cabinets at that time. I have no other company property in my possession.

Yours truly,

Pietro Brusco