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 H4H1A1 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