To Whom It May Concern:

I highly recommend Bruce Walters as a candidate for employment. I have worked with Bruce in the academic environment, as he was a student in my accounting classes.

While a student, Bruce was diligent in his coursework, always strove to learn, and excels in whatever course he was taking. He did not only want to learn the how, but the why and wanted to know how it applied and how he could use the concepts. He learned to believe that he could accomplish whatever he set his mind to.

Bruce has a wonderful rapport with people, as he is considerate of how other people think and feel. He gets along with others and always wants to see them succeed. He is not concerned with his success over other people. He is positive and genuinely wants to help where he can.

I recommend Bruce Walters to you without reservation. If you have any further questions with regard to his background or qualifications, please do not hesitate to contact me.

Sincerely,

George Smith Dean of the College of Business and Accounting Independence University801-290-3240, ext. 1704George.Smith@stevenshenager.edu