Writing Business Letters

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

April 27, 2005

David Smoothe
Smoothe Communications
1616 Dorchester Blvd. West
Montreal, QC

Dear David

The material that you have created for use at our annual sales meeting is excellent. We received very favorable comments from many of our personnel who attended. In particular, I find the sales kits and brochures to be excellently done/. They are eye catching and informative and convey the theme that we wish to communicate.

Congratulations to you and your staff for a job well done.

Yours truly,

Frank Ross,
Sales Promotion Manager