Dear :

I am answering your inquiry of [date] in which you asked about [company]. As we have just received confirmation from this company that they want us to act as referees on their behalf, we can give you the following information.

We have enjoyed excellent business relationship with this company for a long time and found them very reliable. For more than years, we have allowed them credit facilities of up to $, and they have always cleared their accounts on due dates. We have every confidence in them.

Sincerely yours,

[name]

[title]