From:DArlEnE pAlin, hArvington & grEEn
to:DErEk wintErs, wintErs lAnguAgEACADEmy
suBjECt: rEviEw
DEAr mr. wintErs,
i hAvE FinishED my rEviEw oF your CompAny’s FinAnCiAl ArrAngEmEnts. FortunAtEly, thErE ArE A numBEr oF mEAsurEs i BEliEvE you CAn tAkE in orDEr to improvE thE proFitABility oF your BusinEss. most importAntly, DuE to thE low (147) At Both your Downtown AnD miDtown ACADEmiEs, i think you shoulD mErgE thEsE two FACilitiEs.
thE othEr mAjor ChAngE i rECommEnD is to movE to An inCEntivE-BAsED pAymEnt sChEmE For tEAChErs. i FEEl thAt implEmEnting this systEm will EnCourAgE tEAChErs to BE morE innovAtivE AnD DynAmiC in thE ClAssroom, (148) morE CustomErs For thE BusinEss.
i hAvE AttAChED A Full Copy oF thE rEport to this EmAil. For ClAriFiCAtion (149) Any oF thE mAttErs CovErED in thE rEport, plEAsE Don’t hEsitAtE to ContACt mE.
thAnk you,
DArlEnE pAlin
BusinEss strAtEgyConsultAnt — hArvington & grEEn
A．with
B．to
C、on
D．By