TO WHOM IT MAY CONCERN:

This will confirm that Jonathan Deering has been employed
by Electro Corp. for approximately four years.  During his
tenure of employment, he has displayed a unique ability to
identify and solve problems.  He has been instrumental in
the streamlining our accounting department.  His experience
in the accounting and finance area has been a valuable
asset, one which can be of great value to any company
utilizing his services.  He is loyal and always places the
welfare of the company above all else.  His long hours and
his patience with employees under him and with management
make him an ideal employee.  If available, he can certainly
count on re-employment with our firm, should the opportunity
arise.

Any company considering this individual for employment has
my most enthusiastic recommendation.  If his performance
here is any indication, he is destined to achieve new
heights in his career, and set new records for his future
employer, as he did here.

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                           [Signature]

                           [position]