Conclusions and Recommendations
　　The company’s financial position is clearly very strong. It has experienced a steady growth in both sales and earnings. It is my opinion, therefore, that buying Kellogg Company’s stock would be a very wise investment.

二、 假设你刚刚得知你一直与之做进口生意的John Smith先生被提升为ABC贸易公司副总经理（Deputy Managing Director）,代表进口部给他写一封信表示祝贺。
REFERENCE LETTER
Dear Mr Smith
　　It is a pleasure to congratulate you on your recent promotion to Deputy Managing
Director of ABC Trading Company.
　　because of our close association with you over the past ten years, we know how well you are qualified for this important office. You earned the promotion through years of hard work and we are delighted to see your true ability win recognition.
　　Agai, congratulations and best wishes for continued success.
　　　　　　　　　　　　　　　 Sincerely yours

　　　　　　　　　　　　　 Blank Lee

　　 Import Manager