                                             Fred Essess
                                             Wild and Woolly Widgets
                                             1234 Washington Ave W
                                             George, Washington 91111

                                             September 4, 1989


      Place name
      and address
      here

      Dear 

      We are so pleased to have you as a new account.  If you could 
      please fill out the enclosed Credit Application we will be able 
      to set up your account and start processing your orders. 

                                             Sincerely,



                                             Fred Essess
                                             Comptroller
