Writing Business Letters Northern Bearings Ltd. 3 Dorchester Place 9400 Patriot Boulevard Ville de Brossard, QC H3H 2C2 April 26, 2005 Mr. S. Carson 47 Windermere Jeffersonville, VT 05464 U.S.A. Dear Mr. Carson, This letter will confirm our offer of employment to you as a Marketing Analyst in the Marketing Research Department beginning on June 6th. In this capacity, you will report to Mr. John Booth, Manager of Marketing Research. Your starting salary will be $2,800.00 per month. You will participate in the company's health insurance plan following the standard 3-month waiting period. You will be eligible to participate in the company's contributory pension plan after one year of service. Finally, your annual vacation will be three weeks per year. If you agree to the terms of this offer, please confirm your acceptance in writing as soon as possible. Meanwhile, let me welcome you to Northern Bearings Ltd. We look forward to your joining the company. Very truly, Charles Phillips Marketing Manager