Susie Smith

123 Holly Lane

Apex, NC 27502

August 30, 2007

Eaton Corporation

8609 Six Forks Road

Raleigh, NC 27615

Dear Hiring Manager:

I am writing in regard to the opportunity posted on the Eaton website for a Product Manager (Job Number: 20461BR). Growing up in Michigan, the automotive industry has always been a large part of my life. With this, I gained knowledge of the various vendors supporting the industry, such as Eaton. Eaton is a successful supplier and innovator working with automotive companies to create products desired by clients. I am impressed with Eaton’s continued leading position in the automotive industry to meet the difficult challenges being faced today.

My current position as a Product Manager within a fast-paced, growing global company has provided me the experiences needed to be an exceptional addition to the Eaton team. I believe that my product development skills for preparing strategies for sustainability and successful growth will provide the leadership and support desired to drive increased profit and market share in the industries served by Eaton. With my technical background and professional skills gained in sales and marketing, I provide an in depth understanding of the tools required to manage and enhance a product line.

In addition to my professional knowledge, I am pursuing a Master of Business Administration (MBA) at North Carolina State University, as desired by your job description. I look forward to combining my current expertise with the valuable knowledge gained within the MBA program.

Thank you for your time and consideration. Please feel free to contact me through my address listed above or by phone at 919-123-4567, if you have any questions. I am eager to discuss this opportunity further with you and will contact your office next week to arrange a time to meet.

Sincerely,

Susie Smith

Enclosure