Michael Gards,
56789, West 1234 Street,
Carlisle, MA 0123,
(987)-6543210.

Date: 1st July, 2007.

Mr. James Wills,
National Accounts Inc.,
420, Park Avenue South,
New York, NY 987-654321.

Dear Mr. Wills,

      Effective three weeks from the date of this letter, I resign my position as Sr. Manager.

Michael Gards,
New York