[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 at all times very co-operative, friendly, hard working, and extremely competent. She accepted her responsibilities with eagerness and she completed them in a timely and professional manner. Her attendance was exemplary and her interpersonal skills were very polished.

I believe [NAME OF EMPLOYEE] would be a tremendous asset to any organization. It is with regret that [NAME OF EMPLOYEE] left our company, however her success with us resulted in her attaining all the challenges we had to offer, and she wished to find new challenges. I have every confidence that [NAME OF EMPLOYEE] will have a successful career with any organization she joins.

Sincerely,

[YOUR NAME, ex. Jill Jones]