From the executive summary: ?Even in today's fast-paced, hi-tech world, nothing is more persuasive in communicating a message than a letter of recommendation from a satisfied client. Letters of recommendation substantiate an otherwise empty claim of outstanding service. They offer tangible proof that one is capable of doing what one boasts about. The recommendation opens the door for new clients that show an interest in doing business with the company.? The paper examines the importance of testimonials that provide a proof of company?s qualitative work.