December 22, 1999
US Department of State/Visa (Box 2099)
1005 Convention Plaza
St. Louis, MO 63101-1200

Re: Applications for H1-B visa/H-4 visa Reissuance on behalf of 
    Mr. & Mrs. Rahul Gupta

Dear Sir/Madam:

We hereby respectfully request the reissuance of an H1-B visa stamp to be placed
in Mr. Rahul Gupta's passport valid until November 30, 2002, consistent with
the enclosed I-797 Approval Notice. We are also requesting an H-4 visa 
reissuance for  his spouse, Manisha Gupta, in order to enable her to accompany
him in the United States during his temporary employment with our company.

We established Star Computer, Inc. in 1990. Star Computer, Inc. is engaged
nationally and internationally in providing professional computer services,
including management consulting and system design, development, and 
implementation. We provide expert services nationwide to Fortune 500 companies
and other private and public organizations in the United States. We employ
more than 800 computer professionals in the United States and our US gross
revenues exceed $120 million, with worldwide revenues exceeding $230 million.

Mr. Gupta is fully qualified for this position by virtue of the Bachelor's
Degree in Computer Science he received from Indian Institute of Technology,
Mumbai, Indian in 1995 and his approximately three years of employment in
the computer programming/analysis field. Thus, pursuant to the Immigration
& Naturalization Service's concurrent, we are employing him in H1-B status
in the position of Software Engineer with an annual salary of $65,000. In this
capacity, Mr. Gupta is responsible for performing complex systems analysis,
design and implementation.

It may become necessary for Mr. Rahul Gupta to travel abroad while in H1-B
status on our behalf, and we therefore request your cooperation in reissuing
the H1-B visa to reflect his lawful employment with Star Computers, Inc. 
valid until November 30, 2002.

We therefore, respectfully request, your courtesies in having an H1-B visa
placed in Mr. Gupta's passport reflecting his new employment with our company,
as well as corresponding H-4 visa for his wife.

Thank you in advance for your assistance with this matter.
						 				 		 
				Very truly yours,
																				 
																				 
				Michael Smith
				Human Resources Manager