Taylor and Bryce, Attorneys-at-Law,

13 Woodlawn Avenue

Albany, NY 11208

Polar Airlines, Inc.

P.O. Box 1660-100

Minneapolis, MN 55440

Dear Sir/Madam,

I received this free mileage coupon (attached) from your airline when I took a flight to San Francisco in March. Though I am currently not enrolled in the Polar Miles Program, having read about the various benefits on offer, I am interested in becoming a member and receiving the 10,000 bonus Polar Miles offered with the coupon. In addition, I would like to have the mileage of my recent flights on your airline (ticket copies attached) credited to my new Polar Miles account, if possible.

I'd also like to take this opportunity to let you know that I appreciate all you did for me last December when I traveled on your airline from Boston to Finland. It was the first time I had used your airline, and to be honest, I had my doubts about (what kind of service to expect. However, I am happy to say that I was proven wrong. The plane was six hours late taking off) due to a terrible Christmas Eve blizzard-over which I know you had little control but your staff did all they could to ameliorate the situation. I plan to continue to fly your airline because of the courteous assistance and service I received from Polar Airlines employees during that long delay and subsequent flight.

Yours sincerely,

Anthony Taylor

Dear Alberta Bank Customer,

The following contains important information about your new Alberta Bank ATM/Debit card. Please read it carefully. This information could help protect you against fraudulent use of your card by others.

Instructions regarding the enclosed item(s):

• If the enclosed Alberta Bank Card replaces a valid card that is about to expire, simply sign the back of the new card and begin using it as you would ordinarily. Your confidential Personal Identification Number (PIN) is the same one you have been using.

• In all other cases, please take it to the Alberta Bank branch which is most convenient for you to sign and validate your new Bank Card, and choose a new PIN. The Alberta Bank recommends that customers do not use dates of birth as their PIN. Please remember to bring two forms of identification with you, such as a passport, student ID card, driver's license, or credit card issued by the Alberta Bank.

If your Bank Card is lost, stolen or damaged, please call the Alberta Bank Card Helpline, in operation 24 hours a day. The telephone number for this help line can be found on the back of your card. We advise you to make a note of this and keep it in a safe place.

Remember, please destroy your old bank card properly.

Do not hesitate to visit any of our branches any time you have any questions about the Alberta Bank and our wide range of services.

Sincerely,

Alberta Bank

13870 Nares Road

Bangkok

Thailand 10500

June 30

Dear Ms. Baharn,

I'd like to thank you for the time you spent with me discussing the marketing researcher position at Amarin, Ltd. After interviewing with you and touring the facility, I feel strongly that this company would be an ideal place for me to work.

I now understand why Amarin, Ltd., is considered the premier publisher of travel and tourism books in the region. I am impressed by the fact that it has been listed as one of Thailand's ten most successful businesses since it was founded six years ago. The company's reputation for quality is also reflected in its outstanding record of employee retention.

I wanted to emphasize the fact that I attended a three-week intensive seminar on Mark Trends, the foremost marketing research software package. I know the job description mentions the ability to use Mark Trends, and I wanted to let you know that I am very comfortable using this software.

Again, thank you for your time and consideration. I hope to hear from you soon concerning your hiring decision.

Yours truly,

Anusak Arinchai

Dear Ms. Stroust,

I am writing in regard to the invitation sent by Howard and Jennifer Jacobson. Please forgive my

relatively late reply, as I was out of town and did not have a chance to read the invitation until last week.

I am thrilled that my friend and former college roommate, Marilyn Strummers, is finally tying the knot. I am disappointed, however, that I will not be able to attend her milestone event. I had a vacation to China scheduled for several weeks prior to hearing Marilyn's exciting news, and subsequent efforts to rearrange my travel plans have proved unsuccessful. Ironically, my flight departs at exactly the same time as the ceremony. I'll miss Jeff and Marilyn at the airport by only a few hours!

It is with great regret that I must decline this gracious invitation, though I will contact Marilyn and congratulate her personally before I leave. Also, I would like to leave a gift for the newlyweds. Would it be appropriate to send a present to you?

Please let me know.

Sincerely,

Patty Pakola

4334 Stone Drive

555-762-0091

Ms. Carol Lambert

Coby Electronics

P.O. Box 2

Framingham, MA 01702

October 27, 2007

Dear Ms. Lambert,

On October 10, 2007, I purchased a Coby 135 M P3 player from your Helena, Montana dealership. After only two weeks of use, the device started to show significant problems with downloading music from the Internet. I made a complaint to the branch manager, but he told me to contact the manufacturer instead.

According to my product warranty, however, the seller is fully responsible for any defects up to 60 days after the purchase of the item. It also states that a customer is eligible for a full refund or replacement with a new product in such a case. As I purchased the product at a Coby's branch, my contract was made with Coby Electronics, not with the manufacturer.

On top of that, since the Helena branch manager was inappropriately impolite in dealing with my issues, I have no intention to get a replacement. Therefore, I am requesting a full refund of the purchase immediately. Additionally, please confirm that you have received this letter as soon as possible.

Yours faithfully,

Mike Hermanson