Writing Business Letters 47 Windermere Jeffersonville, VT 05464 April 27, 2005 Mr. L. Wilson, Controller 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 with Northern bearings. As I indicated on the telephone this morning, I wm delighted to accept the offer and will begin work on May 16th. As we agreed, my salary will be $3,500 per month with annual increases, subject to performance. I understand that my annual vacation will be three weeks per year. In addition, I will participate in all company medical and insurance plans following the normal waiting periods. I look forward to joining Northern Bearing and am confident that I can make a significant contribution. Yours truly, Keith Keener