Cover letter

October 31, 20xx

Ms. Karen Lambton
Chief Financial Officer
Dynamic Solutions Inc.
2005 40th St.
North Bergen, NJ 07045

Dear Ms. Lambton:

Further to your telephone inquiry yesterday, enclosed is a copy of Merrick’s Annual Report for the 2009-2010 operating year.

As I mentioned, the financial results in terms of earnings per share need to be qualified as per the notes included on pages 28 and 29. As explained there, we had a number of extraordinary transactions last year which caused the earnings picture to appear understated in comparison with what we expect for this year. In fact, it is our firm expectation that this year’s per share earnings figures will be twice that of last year.

With respect to the numerous questions you had regarding our publishing operations, would you please have a look at the summary of operations on pages 31 to 33. There is plenty of specific detail there that will likely answer most of your questions. If you still have questions after reviewing that information, please feel free to give me a call at 250-235-9867. If I can’t answer your questions I will put you in touch with those who will be able to.

Thanks very much for your interest in Merrick Industries. If I don’t hear from you in the meantime, I look forward to getting your feedback at the November CFO Society meeting.

Yours sincerely,

Herman Reddfield
Chief Financial Officer

Enclosure (1)

 

8. Business Letter About Dissolving Partnership

Company, Inc.

123 Alphabet Drive

Los Angeles, California 90002

15 December 2012

Dr. Kris Johnson

Marketing Representative

Creativity Plus, Inc.

824 Imagination Lane

Miami, Florida 33111

Dear Kris,

Working with Creativity Plus, Inc. for the past four months has been a wonderful experience. Regrettably, Company, Inc. no longer has need of your services. We have decided to move our company in a different direction, and that decision requires that we make a number of changes to our infrastructure. To that end, we have decided to keep all of our current marketing efforts in-house, so we can no longer make use of your marketing consultation services.

Thank you for the excellent work you have done for us. I hope to remain on good terms with you and Creativity Plus, Inc., and if we require services similar to what you have provided for us in the past, we would certainly like to consider you again.

Warm regards,

Sam Brown

Vice President of Company, Inc.

555-555-5555

s.brown@companyinc.com