Dear Sir:

I am the head of a group of software developers. We are seeking for software
development projects that we could implement. 

Our offshore location alllows us to charge only 10 dollars per hour. Nonetheless, 
we provide competitive quality and reasonably short development terms. 

Our fields of development include Web sites, e-commerce systems, Internet programming
and many more. You can assess our vast knowledge and expertise by looking at the 
brief summary of skills in the enclosure in the end of this letter.

We have already worked on telecommute basis and can provide you with our references and
previous projects.

If interested, please send your offers and inquiries to MineevMax at yahoo.com

Sincerely yours,
Mineev, Max N.

Enclosure.

Brief summary of our skills and expertise.


Hardware:      PC

Operating
systems:       MS Windows 3.x/95/98/2000/NT, MS DOS, Linux

DBMS:          SQL Server, FoxPro, Interbase, MS Access, Oracle

Languages:     C/C++, Pascal, Java, SQL, Basic, Prolog,
               Assembler
Internet
technologies:  HTML/DHTML, XML, JavaScript, VBScript, ASP,
               SSI, Windows Sockets, ColdFusion, CGI, Perl,
               PHP
Other
technologies:  COM/OLE, ActiveX, ODBC, DAO, ADO, WinAPI

Software:      MS Visual C++, C++ Builder, Borland C++,
               Delphi, Borland Pascal, MS Visual J++,
               JBuilder, Visual Basic, VBA, PhotoShop,
               Turbo Assembler, IIS, MS Office