Accounting - Tax

11 W 32nd Street
New York, NY 11776
Phone: (516) 295-3345

February 28, 2005

Ronald Phillips, Controller

Hardy Rent–A–Car, Inc.
277 Park Avenue # 1
New York, NY 11772

Dear Mr. Phillips:

       Kimberly Parker, an attorney with your company and longtime friend, recently told me about
an opening for a tax accountant at Hardy Rent-A-Car, Inc. I feel that I am extremely qualified for
that position and have enclosed a resume for your consideration.

       As you can see from my resume, I have over 10 years’ experience in the area of tax
accountancy. In my present position with Nelson Credit Corporation, I am heavily involved in
property and sales tax research, which includes finding solutions to problems unique to the
leasing industry. I am also responsible for any property tax appeals and audits that might affect
Nelson. I have also gained expertise in the preparation of income and franchise tax in selected
states.

       I would appreciate an opportunity for a personal meeting, at which time I hope I can explain
why I would be a very important asset to Hardy Rent-A-Car.

        When can we set up an interview? I may be reached, at your convenience, at the above
phone number.

                                                                                            Yours truly,

                                                                                         Paul Jackson