Familiarize yourself with the position. Get a copy of the job description, if you can, and talk to the person you will recommend. If you know the intended recipient of the letter, ask them about the position as well. The more you know about the position, the better you will be able to tailor your letter to suit the needs of both parties.
References may also be required of companies seeking to win contracts, particularly in the fields of engineering, consultancy, industry and construction, and with regard to public procurement and tenders. Reference letters for organizations are used to assess its ability to deliver the required level of service.