December 12, 1984

Mr. Billy Cortez
Sponge Bob Corporation
Baclaran, Paranaque

Dear Mr. Cortez:

This is to inform you that I am resigning from the company effective June 15, 2005.  I shall be transferring to Goodwill Corporation where I have been offered the position of Executive Secretary.  I am sure you will agree that this position is a good advancement from office secretary.

I would like to thank the company for the work experience I have received which has equipped me with the necessary skills and attitudes that will stand me in good stead in my new job.  It has been a good and educational relationship.

Respectfully yours,

Ms. Anna Lea dela Cruz