Unit 15 Transcription Key

     131.  Reading and Dictation Practice
            Dear sir: Our organization has an excellent man in charge
            of our sales letters.  Mr. Niles' letters,
            I think, are unique and as nearly perfect as any I have ever
            read.

            I am confident that much of the growth in our
            sales during the two years Niles has been with us is
            directly due to the excellent office correspondence, but we are facing a
            serious problem in trying to pay him enough salary to keep
            him satisfied.  If we are not able to pay him more he surely
            will consider one of the many positions open to him
            elsewhere.  We should all regret it deeply if he should
            leave the company.

            It might be an excellent plan to show
            him further proof of our confidence in his unusually good judgment
            and business acumen in handling our correspondence by increasing
            his salary before the end of the year.  Also, I think we ought
            to give him a more important office.  Yours truly,

            [162 words]

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