Writing Business Letters 41 Windermere Jeffersonville, VT 05464 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