February 2, 20–

Mr. Roy W. Laurence
Ward Howell International, Inc.
20 North Wacker Drive
Chicago, Illinois 60606

Dear Mr. Laurence:

Just a brief note to thank you for responding to material I sent you earlier this month. I am glad to hear that you are retaining my resume and hope some assignment in the near future calls for a background and experience that matches mine.

I have strong and well-balanced experience in general management and finance encompassing one start-up and two successful turnarounds. With a track record that was established in three separate industries, I should not be categorized as a one-industry specialist. I can offer a lot.

If I can provide you with any more information or be of any other help, please do not hesitate to call.

Best regards,

Michael D. Burns