Dear Mr. York: I was intrigued by your ad in this Sunday's San Francisco Examiner. The accounting position you are offering seems to combine elements of my current position with the career I would like to pursue. As my enclosed resume indicates, currently I am a public relations assistant at a small restaurant supply company. We provide pastries and elegant picnic items for the specialty food shops in major department stores. Since your company specializes in food and beverage advertising, I believe my expertise in this area, and my desire to enter the field of advertising would make me a valuable addition to your company. I would appreciate the opportunity to discuss the position, and learn more about your company. To this end, I will contact you sometime next week to arrange an interview. Best regards