This document provides guidance on targeting and selling to C-level executives (CLEs). It explains that CLEs, such as CEOs and CFOs, are important decision-makers who can influence large purchases. The best times to reach CLEs are when their organization is undergoing changes that create needs, such as cost-cutting initiatives. Salespeople should understand the buying cycle and look for "trigger events" that indicate needs. Building relationships with CLEs and presenting value propositions that solve identified problems are emphasized. The document provides recommendations on content for discussions with CLEs, including demonstrating capabilities and customer examples.