第四：推荐信的称呼一般用To whom it may concern或者Dear sir or Madam。而且推荐信通常由推荐人直接寄给用人单位或学校。
To whom it may concern: I sincerely recommend Ms. Zhang Chen to participate in your program and researching group. I am a department manager in Guangyou Trade Company and Ms. Zhang had been worked in my department for nearly three years.
As her direct supervisor, I have a good understanding in her working ability. She was very careful and sensitive to figures. Her monthly statistics and report forms were always the best of the company. And as I knew more about her, I found that she was very much interested in accounting. So I provided her with the opportunity to work with the experienced accountant in our company so that she would be able to learn from him.
What I appreciate most is her diligence and the ability to learn quickly. By self-study, she passed the exam of accountant qualification. I must admit that it was not an easy task, but she managed it through hard work. Since she had already had a deep understanding in this area, I asked her to be responsible for the computerization of the accounting system in our company. It was within my expectation that she accomplished it successfully.
And now, as she has determined that she would choose accounting as her life career, I would like to lend my full support in her effort. Therefore, I strongly recommend you to accept Ms. Zhang in your program. I believe that thanks to all her virtues, she would make herself a good student in your prestigious program and make a good contribution to it. And I really hope that I will have the opportunity to cooperate with her again after she got the MACC degree.
Thank you very much!