Letter #1:
This is to confirm our agreement that we will pay Sacha Cohen’s salary until the end of June, after which you will begin to pay him with full benefits. We agree that this arrangement is both fair and equitable, considering the pending change in his work assignment. If, for some reason, the main office cancels the change, we will no longer be able to employ Mr. Cohen beyond July 31. We feel good about the company’s current plans for expansion and look forward to continued cooperation.

Letter #2:
I appreciate your agreement to postpone any decisions on new product development until we have had a chance to present our proposal. I understand that you have given us until August 15 to complete the proposal and that you are willing to view drafts in progress to give us helpful feedback. We plan to have the proposal ready for presentation by August 10. We appreciate your confidence and consideration.

Letter #3:
This letter confirms that Geelong City awarded your firm the auditing contract for the 2005 fiscal year. I have attached a copy of the state auditing standards for your use. The city will pay your fee of $15,000 in 12 equal monthly installments of $1,250, beginning on May 1, 2002.

I look forward to a long relationship with your firm. If I can help in any way, please let me know.

Letter #4:
We are writing to inform you that we have closed your account in accordance with your instructions.

Please call our Customer Service Department at 8475-5555 if you have any questions regarding this matter.

Letter #5:
This letter is to inform you that we have accepted your bid to provide maintenance services for the Geelong City offices. The complete terms of the agreement are spelled out in the accompanying contract. If these terms are acceptable to you, please sign the contract and return it to my office by 5:00 p.m. on October 13. If you have questions or need clarification of any part of the contract, please contact me at 8745-5555 as soon as possible.

We appreciate the opportunity to do business with you and look forward to a long and rewarding association.