1 January 1996

Personnel Manager
Acme Manufacturing
Anytown, Canada

Sir or Madam:

Pursuant to your advertisement for an account manager, I am enclosing my resume and three letters of reference.

In anticipation of an interview, I thouroughly researched your company and find it conductive to my employment needs. Unfortunately, during my investigation I ripped my best plats on your security fence.

To whom shall I forward the bill?

Sincerely,

Tony X.