MEMORANDUM

To: Comptroller

Treasurer From: Jack Sidwell Date: January 7

The financial section of the Enteraunt Today reports that many new hotels and restaurants are beginning to falter and that bankruptcies may be on the (1) ………… I would like you to take the following actions:

1. Review our credit terms and collection activities and tighten up where necessary.
2. Work out a program whereby we can (2) ………… our average collection period from the current 60 days to 40 days, or better.

Please pay special attention to the hotel in Birmingham. I have reviewed their file and we have been much too lax in our collection efforts. In all cases, (3) ………… company policy and report what you are doing to address these issues.

January 22, 006

Dear Mr David:

Thank you for your letter of January 4, 2006. I was astonished to learn that you had not received our remittance in settlement of your invoice number J 64623, of December 30, 2004.

At your request I checked this with my files and found that your invoice (4) …………on January 28, 2005 to the Accounts Section of our Institute for (5) ………… and that on the same day our Accounts Section had, in turn, sent our remittance to the amount of $126.00 to your company through Mitsui Bank, Ltd. and National Westminster Bank, Overseas Branch. I noted, however, that this payment from our Institute had been made in the name of the Institute of Medical Science, University of Tokyo, not in my name, without (6) ………… of the invoice. For this reason I presume that a serious mix-up might have happened during processing at your company.

This is all I can tell you at present. I would like to apologize for the payment being made in a way that might have caused a mix-up.

I do hope everything will be straightened out soon.

Sincerely yours.

Sosuice Abe.

Jenny Lane

65 Pipeline Highway

Anchorage, Alaska 95561

May 17, 2000

Dear George,

I would like to pass on to you the results of the research I have done in (7) ………… a location for another outlet for our men’s clothing store.

I am considering an enclosed mall as opposed to a downtown single address location, an outdoor strip mall, or a hotel complex. I have found that the foot traffic at the enclosed mall is 55% more than the downtown location, 35% more than the strip mall, and 75% more than the hotel.

Additionally, the rent at the enclosed mall is only 30% higher than that of the strip mall and the downtown location, and it is the same as the hotel rent. The lease at both malls is five years, (8) ………… the downtown locations is four and the hotel three.

All things considered, I think we’re better off with the enclosed mall. Please drop me a line or an e-mail and let me know your (9) ………… on the matter.

Sincerely,

Jenvvy Lane

Wardrob Co., Inc.

4719 Lyndale Minneapolis MN 55409

October 15, 2002

Mr. Patrick Randall

3479 Tremor Boulevard

Los Angeles, CA 97530

Dear Mr. Randall

I am writing to request further assistance from you concerning a legal matter (10) .………… my business. I would like to know whether or not I have legal grounds to terminate the contract of one of my employees.

Previously you drew up a contract for me regarding the hiring of Mr. Eric Thomson, whom I appointed as head salesperson. He appeared to be qualified when I interviewed him, but lately his work has been severely (11) .…………  in quality. He has failed to meet his sales quotas for five straight months and is often absent from work.

I wish to terminate my agreement with Mr. Thomson. He claimed that legally I cannot break the contract and refused to quit, though I have repeatedly asked him to. I have already found a suitable replacement for him, Mr. Alex Cora, who comes highly recommended. Is there any way I can (12) .………… the contract I have with Mr. Thomson?

Enclosed is a copy of the contract we signed. Please look it over and inform me of my options.

Sincerely,

Jack Anderson, President