ENCLOSING FINANCIAL STATEMENTS FOR RECENT YEAR END

[DATE, ex. Wednesday, June 11, 1998]

[NAME, BANK AND ADDRESS, ex.

John Smith

XYZ Bank

1234 First Street

Suite 567

Anycity, Anystate 85245]

Dear [NAME, ex. John Smith],

In accordance with the terms of our credit facility, we enclose our year end financial statements for the fiscal year ending [FISCAL YEAR END, ex. March 31, 1998].

We trust that these are in order.

Please feel free to call me if you have any questions.

Sincerely,

[YOUR NAME, ex. Jill Jones]