one:　
  　Dear Mr.Brown,

　　My friend-Li Ming wants to apply for a position with your firm. Now, I'd like to introduce my friend to you. xx graduated from a college three years ago and since then he has worked as a lawyer. He is good at english and knows some Japanese. He works hard and is careful in everything he does. He is honest, kind and easy to get on with. He was born on May 1,1968 in Jinan, Shandong Province,China. He is married and lives at No.148 Renmin Road,Jinan city.He shows great interest in your firm. If he is accepted, he will do his best. I'm sure he will be fit for the position. If you agree with him, please write a letter to him, his telephone number is 1234567.

　　Yours truly


two:

　　To Whom It May Concern

　　I am writing to introduce XXX, applicant the examination of the Association of International Accountants. She was an excellent accountant in accounting department of ________________.

　　I believe her performance during the work proves her capability and coordination abilities. She is an enthusiastic and progressive young lady with extremely high potentiality. Miss Chen is not only quick at learning and good at solving difficult problems, but also with a logical mind that enables him to effectively analyze difficulties. All the work handed to her was completed satisfactorily. Actually, she is so reliable that I assign her with heavy responsibilities.

　　xx has get China Certified Public Accountant qualification in financial area.

　　xx has submitted her application and I am hopeful that this letter of recommendation brings her strength and credentials to your attention.

　　Best Regards