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Debra Poirier 24 Smith Neck Road Fairhaven, MA 02719

August 15, 2006

Mr. Glenn King, CPA Triple A Accountants 440 Lincoln Street Worcester, MA 01605

Dear Mr. King:

Your ad in the Sunday Union Leader for an Internal Auditor calls for qualifications that very closely match mine. With thorough academic training and co-operative work experiences in the accounting field, I believe I will be an asset to your firm and would like to be considered for the position.

As a recent graduate of Southern New Hampshire University, I have earned a Bachelor of Science degree in Accounting and have developed experience through the co- operative education program. The attached resume shows that all of my co-operative work experiences were with auditing departments of various sized accounting companies. Because of the large amount of interaction involved in working for a larger company, I was able to develop my interpersonal and communication skills. Working for smaller firms enabled me to learn more about the accounting business and to offer recommendations for improvements along the way. In fact, during my co-op assignment, I suggested automating many aspects of the audit department and these suggestions won immediate management approval and implementation. This conversion process gave me significant related programming and operating experience.

My co-operative work experience matches your requirements so closely that I am sure I would be a strong contributor to your organization. The enclosed resume details my academic and employment experiences, as well as my computer skills. I would appreciate an opportunity to further discuss my qualifications with you and will contact you next Tuesday to arrange a mutually convenient time. You can reach me at (617) 555-1432 if you wish to contact me sooner.


(Written signature)

Debra A. Poirier

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