Company Name or Letterhead
Address
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Date
Addressee
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Dear Ms. Bono:
Shirley Jackson in our department took your phone message asking I write you a letter of reference for the prospective sales job.
Because your work with us was so far removed from anything a job in sales would require, I am reluctant to pass on any comments that may interfere with your efforts in landing the new position.
I do wish you the best, however, in finding a position that allows you the flexible work schedule for which you have always wished. Good luck in whatever job you decide to pursue.
Sincerely,
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