Ms. Doe,

　　I was referred to you by Mr. Dave Zbecki, a partner with your New York office, who informed me that the Chicago office of Big Public Accounting is actively seeking to hire quality individuals for your Auditor Development Program.

　　I have more than two years of accounting experience, including interning as an auditor last year with the New York City office of Ernst & Young. I will receive my BBA this May from Illinois State University, graduating Magna Cum Laude. I am confident that mycombination of practical work experience and solid educational experiencehas prepared me for making an immediate contribution to Big Public Accounting. Having interned with a leading 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 Chicago area the week of March 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 March 9, I will contact your office to inquire as to a potential meeting date and time. I look forward to meeting you then.

　　Sincerely,

　　Tracy Q. Graduate