| Questions 178-180 refer to the
following letter. WALTERS CORPORATION 3255 Trenton Avenue, Columbus, OH 43216 November 20, 20__ Mr. Alan Porter 2870 Kennewick Drive Bloomington, IN 42777 Dear Mr. Porter, We were pleased to receive your letter and r6sum6 inquiring about the vacant position which we announced in the Journal of Engineering and Business last month. Unfortunately, your letter arrived on my desk several days after the closing date of November 1. We received an overwhelming response to our job announcement. There were over 25 applications from qualified accountants. Although you appear to be well qualified for the position we announced, I am sorry to inform you that we have already hired another applicant. However, we were impressed with your background, and we would like to keep your résumé on file. We anticipate hiring again in the spring or summer of next year. We will inform you when another position that matches your qualifications becomes vacant. We wish you the best of luck in your job search. Thank you for your interest in the Walters Corporation. Sincerely, John Simons John Simons Director of Human Resources |