Sample Letter of Transmittal


Waycool Consultants, Inc.
1313 Mockingbird Lane    Waycool, OK 12345    (405) 456-7899


November 8, 2000

Ms. Ima Bigshot, CIO
Lots-O'- Money, Inc.
5432 Bigbucks Drive
Swank, OK 73000


Dear Ms. Bigshot:

Here is the report of desktop videoconferencing that you requested in your letter to us on October 15th.  As you will see, desktop videoconferencing has many attractive features and is being implemented by a wide range of businesses.

Because Lots-O'- Money is looking for an alternative to telephone conference calls, we carefully researched this emerging communication market.  Our report first identifies the benefits of desktop video conferencing versus telephone conference calls.  We then compare the top three desktop video conferencing products using four common evaluation criteria.  Finally, our conclusions and recommendations identify the best videoconferencing hardware and software solutions for your company within the limitations that you specified.

Thank you, Ms. Bigshot, for the opportunity to prepare this report.  Please call if you have any questions or would like further information.  We hope you will think of Waycool Consultants for your future research needs.


Rufus T. Firefly
President and CEO