Your Request to Create A Reimbursement of Educational Expenses Program The entire members of Human Resources Department and I always rate your conscientiousness highly. Sometimes we are amazed and motivated by your effort to improve business productivity by study continually. Because of your passion for learning, I can understand your request that creating a program to reimburse the educational expenses for employees taking college courses. After economic recession, our company has managed core business tightly and we are still under stiff competition situation. Fortunately, most of us has shown great job performance so we could overcome many obstacles. But still our available resources are limited and therefore various matters such as lack of budget or administration tasks could aggravate work burden. Also most important material in bank industry is intellectual labor. In this case, cooperation with coworkers is necessary so we have emphasized fair treatment to protect current synergy and teamwork. But reimbursement the educational expense for taking college courses is only applied to some of employees. We would like to pursue more general welfare to give benefits to all. Nevertheless, I think your idea is worth considering and trying as much as possible. We will try to make an agreement with local university, HUFS. If this agreement would be made, all employees could enroll in internet semester and take courses at a cheap tuition. You always seek to have self-development, and you already became an example for your coworkers. This is the reason why you are considered as our most valuable member. Thank you for your unhesitating suggestion.