TO WHOM IT MAY CONCERN：

　　This will confirm that Jonathan Deering has been employed by Electro Corp. for approximately four years. During his tenure of employment， he has displayed a unique ability to identify and solve problems. He has been instrumental in the streamlining our accounting department. His experience in the accounting and finance area has been a valuable asset， one which can be of great value to any company utilizing his services. He is loyal and always places the welfare of the company above all else. His long hours and his patience with employees under him and with management make him an ideal employee. If available， he can certainly count on re-employment with our firm， should the opportunity arise.

　　Any company considering this individual for employment has my most enthusiastic recommendation. If his performance here is any indication， he is destined to achieve new heights in his career， and set new records for his future employer， as he did here.

　　_____________________（Signature）

　　（position）