Writing Business Letters Northern Bearings Ltd. Suite 101 Old Colony Building 167 Bedford Street Cambridge, VT 05467 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