This letter is a request from PMP Arts and Science College to an esteemed organization for permission to allow 6 second-year M.Com students listed to undergo a 15-day internship program in September 2022 as part of their degree requirements. The letter provides details of the students and their registration numbers, assures the organization that the students are well-disciplined and interested in working, and requests that an attendance certificate be provided upon completion along with copies of reports submitted by the students.