Keith Alan Glucksman, a certified public accountant, wrote a letter of recommendation for Jesse Manansala. The letter stated that Jesse has worked as a staff accountant for Glucksman's firm since August 2005. During this time, Jesse has participated in preparing individual and corporate tax returns, payroll tax returns, general ledger entries, financial statements, and bank reconciliations. The letter concluded by saying Jesse continues his accounting education and aspires to become a CPA.