Writing Business Letters

Northern Bearings Ltd.
Suite 101
Old Colony Building
167 Bedford Street
Cambridge, VT

July 27, 2005

Mr. John Bender
Marketing Research Manager
Northern Bearings Ltd.
3 Dorchester Place
9400 Patriot Boulevard
Ville de Brossard, QC
H3H 2C2

Dear John,

We have studied your recent market report of the New England market and discussed it with several of our key customers. In our estimation, you have accurately estimated the market potential and correctly identified the requirements of the market.

You are to be commended for your very insightful report. It will prove to be very helpful to our company's efforts in New England.

Best regards,

William Strongarm,
New England Sales Manager