Dear Richard,

　　After careful consideration and soul-searching, I have decided resign my position as internal auditor at ICC company. I assure you it was not an easy - decision to make.

　　Perhaps you have heard me mention on occasion that I would like to run my own accounting business. Ever since I graduated from #### university, this has been my long-range goal. I am thinking of applying to a graduate business school to earn an MBA in accounting and eventually to sit for the CPA exam. I suggested an effective date of January 30. if , however , you would like more time to find a replacement, I am writing to extend that by two weeks . on the other hand,of you feel that an earlier department would be more convenient to you, I will certainly understand.

　　I cherish the experience I have received at ICC company . I’m confident that it will be very usual to me in my future career.

　　Sincerely yours

　　CNrencai