RE: Start-up Costs, Training ABC Teamwork Training May 5, Year 1 New Agency Inc We completed your custom Teamwork Training program at our facility in Tucson May 1-3. All of your new staff members completed the three-day program. In fact, every member of your team achieved the highest status on our comprehensive assessment at the end of the program. I have enclosed their Certificates of Completion. As we discussed, we recommend that you meet with each of them to present the certificates and discuss how they will apply what they learned to the work they will be doing with New Agency Inc clients. We have found that such a conversation soon after the training can have a lasting impact. I congratulate you on having put together such a fine team. The total charge for the training is $26,000 (10 people x $2,600/person), to be paid upon receipt. This includes the stipend you wanted to pay each person for the three days spent attending the training program. Thank you and good luck with your new business! ABC Teamwork Training Enclosed: 10 certificates