Keiko Yamanaka
456 College Hall
Chicago, IL 67890


April 15, 2000

Ms. Jane Doe
Partner-In-Charge
Public Accounting, Inc.
323 East 45th Street
New York, NY 10030

Dear Ms. Doe:

In response to your advertisement in the April 12th issue of The Wall Street Journal, I have listed some of my qualifications to parallel your stated requirements for your Auditor Development Program.

I have more than two years of accounting experience, including interning as an Auditor last year with the Chicago office of Arthur Andersen. I will be receiving my Bachelor of Business Administration in Accounting this May from Illinois State University, graduating Magna Cum Laude. I am confident that my combination of practical work experience and solid educational experience has prepared me for making an immediate contribution to Public Accounting.

Having interned with a leading Big Five firm in the public accounting field, 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 New York area the week of May 16. Please call me at 217-222-3456 to arrange a convenient time when we may meet to further discuss my background in relation to your needs. If I have not heard from you by May 9, I will contact your office to inquire as to a potential meeting date and time.

I look forward to meeting you then.

Sincerely,

Keiko Yamanaka