(your street city) (date) (name street city) Dear Sir or Madam: The _______ (name of company) has been one of our customers for the past _____ (time period). During that time, they have promptly made their payments. They discount bills within ____ (time period). Their purchases average __________ (amount) during the height of the season. The president of the company, ____ (name of president) has a fine reputation in this area. Therefore, we are most pleased to provide a reference for him. Sincerely, (name) (title)