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06  6/27/03  9:21 AM  Page 121
                               LETTER 5-53: ACCOUNTS RECEIVABLE COORDINATOR—SALARY

                               Mr. Frederick List
                               The Randolph Chemical Company
                               765 North Winter Street
                               Randolph, AZ 09876
                                                RE: City Times 5/20/XX ad for an
                                                Accounts Receivable Coordinator
                               Dear Mr. List:

                               Tact. Diplomacy. Presence. The traits most critical to success in
                               collections are also the most difficult to find. I am pleased to offer you
                               these indispensable skills—and more:
                                   -Five years of experience in receivables billing, data entry, cash
                                   receipts entry and processing, cash collection reporting
                                   -Expertise in systems and telephone support

                                   -Solid third-party billing and collections experience
                                   -Mastery of Word and Lotus 1-2-3

                                   -Superior organizational and communication skills
                               When we meet you’ll discover that, in hiring me, you immediately
                               secure a professional who can work productively with your account
                               executives to monitor past-due receivables and handle sensitive
                               situations with firmness and delicacy. To support a productive team
                               effort, not build an empire.

                               If you’ll contact me at (555) 765-4321, we can schedule an interview to
                               discuss my salary history in detail as well as this exciting opportunity.

                               Sincerely,



                               Franz Manheim
                               (555) 765-4321









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