February 20, 2005

Mr. John M. Murray
President
Mr. Handy Man Stores, Inc.
160 Carnegie Drive
Burlington, MA 01803

Dear Mr. Murray:

Thank you for considering me for the position of Sales Manager.  I appreciate your hospitality and am pleased to be among the candidates in your final review. (Appreciation)

Your plans for the expansion at Mr. Handy Man are very interesting and present an outstanding opportunity. Regretfully, I believe the responsibilities of the position differ from my background in marketing and as well as my professional interests.  If a marketing position within your organization develops, I hope you will keep me in mind. (Decline)

If it is possible, I would appreciate any suggestions or feedback you could provide. I will give you a call next week to see if we might schedule a time for that. (Next Step)

Sincerely,

John Phelps
(617) 465-7970