Can recommend company



						(your street
                                                 city, state, zip)
	
                                                (date)




(name
street
city, state, zip)



Dear Sir or Madam:

	The _______ (name of company) has been one of our
customers for the past _____ (time period).  During that time,
they have promptly made their payments.  They discount bills
within ____ (time period).  Their purchases average __________
(amount) during the height of the season.

	The president of the company, ____ (name of president)
has a fine reputation in this area.  Therefore, we are most
pleased to provide a reference for him.

						Sincerely,



                                                (name)
                                                (title).....................

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