[DATE, ex. Monday, March 31, 2008]

To whom it may concern:

Re: [NAME OF EMPLOYEE]

[NAME OF EMPLOYEE] was employed at our company as a [OCCUPATION OF EMPLOYEE, ex. Controller] for a period of approximately [NUMBER OF YEARS EMPLOYEE EMPLOYED, ex. Five years] during the period [PERIOD OF EMPLOYMENT, ex. January 31, 1990 to February 4, 1995].

During this period she reported directly to me. Her duties and responsibilities included overseeing the accounting department, preparing, reviewing and finalizing our financial statements and acting as primary contact with our bankers.

[NAME OF EMPLOYEE] was a diligent, competent employee, who satisfactorily performed her tasks in a timely manner.

I believe [NAME OF EMPLOYEE] would be a capable employee in any organization.

Sincerely,

[YOUR NAME, ex. Jill Jones]