Dear Sir or Madam,

I am writing with regard to {Name’s} loan application with your financial

institution.

I have known {Name} for {length of time}, as I am {his/her} {supervisor, boss,

etc.}. I can confirm that {Name} makes {number} annually, which will make it
easy for {him/her} to repay this loan.

I can also speak to {Name’s} moral character, which is upstanding to say the
least. {He/she} is honest and possesses a strong sense of integrity. {He/she}
also knows the importance of being responsible for one’s obligations, which
means I see no way in which {he/she} could possibly default on this loan.

I fully recommend that you approve the loan application immediately. Please
contact me if you have any questions.

Thank you,

{Sender}