April 13, 2000
    Room 212 Building 343
    Tsinghua University, Beijing 100084

    Ms. Yang:

    I was referred to you by Mr. Zhang, a Partner with your Beijing office, who informed me that the Shanghai office of your company is actively seeking to hire quality individuals for your Auditor Program.

    I have more than two years of accounting e*perience, including interning as an Auditor last year with the Beijing office of CCCC. I will be receiving my MBA this May from Tsinghua University. I am confident that my combination of practical work e*perience and solid educational e*perience has prepared me for making an immediate contribution to your company. I understand the level of professionalism and communication required for long-term success in the field. My background and professional approach to business will provide your office with a highly productive Auditor upon completion of your development program.
    
    I will be in the Shanghai area the week of April 16. Please call me at 136001216901 to arrange a convenient time when we may meet to further discuss my background in relation to your needs. I look forward to meeting you then.

    Sincerely,

    Cheng Dan