letters and memorandum

Professor Anne Brewer

Department of Economics

Wellington University

Wellington, MD 21047

Dear Professor Brewer:

I think that I was unfairly awarded a C in your accounting class last term, and I am asking you to change the grade to a B. It was a difficult term. I don’t get any money from home, and I have to work mornings at the Pancake House (as a cook), so I had to rush to make your class, and those two times that I missed class were because they wouldn’t let me off work because of special events at the Pancake House (unlike some other students who just take off when they choose). On the midterm examination, I originally got a 75 percent, but you said in class that there were two different ways to answer the third question and that you would change the grades of students who used the “optimal cost” method and had been counted off 6 points for doing this. I don’t think that you took this into account, because I got 80 percent on the final, which is clearly a B. Anyway, whatever you decide, I just want to tell you that I really enjoyed this class, and I thank you for making accounting so interesting.

Sincerely,

Jonathan Royce

121 Palmer Road

Owings Mills, MD 21053