Dear Mr. Carter,

　　I am writing to apply for the position of Cost Accountant in your Corporate Accounting Department. I feel that I have excellent qualifications for this position, and would appreciate your careful consideration of the enclosed resume.

　　A 1990 graduate of Villanova University with a B.S. in Accounting, I have over 7 years of employment in the Accounting profession. This includes some 4 years as an Auditor with Price Waterhouse and another 3 years as a Cost Accountant with the Burlington Corporation. I have received excellent professional training and, throughout my career, as copies of past performance evaluations will attest, I have consistently attained the highest ratings possible.

　　My current annual compensation is $65.000, and I would expect a competitive increase in keeping with my qualifications and experience level.

　　Although open to relocation, my preference is for the Southeast. Other locations may be of interest dependent upon the specifics of the opportunity.

　　If you feel that your Corporate Accounting Department could benefit from the contributions of a seasoned, knowledgeable Cost Accountant, I would appreciate hearing from you. I can be reached during normal business hours at .

　　Thank you for your consideration, and I look forward to hearing from you.

　　Sincerely yours,