This letter provides a strong recommendation for Nathan Dennis for a position. It details that Nathan interned at the Pension Benefit Guaranty Corporation (PBGC) in the Corporate Finance and Restructuring Department, where he assisted on several important projects analyzing financial reports and developing the penalty assessment program. The deputy director, Robert Bacon, states that Nathan is a top performer who is professional, driven, and took initiative to fully understand PBGC's programs and ensure projects were completed successfully. The letter expresses confidence that Nathan possesses the strong work ethic and character needed to work individually and as part of a team.