Dear [Name]:

I have known Marilyn Doe in a variety of capacities for nine years. She is my partner in a small business; she is responsible for writing and editing articles and Web site content. She has also tutored my daughter in math for the past several years.

Marilyn is organized, efficient, and extremely competent. She has excellent rapport with people of all ages. Her communication skills, both written and verbal, are excellent.

In summary, I highly recommend Marilyn for any position or endeavor that she may pursue. She would be a valuable asset to any organization.

If you have any questions, please do not hesitate to contact me.

Sincerely,

Your signature