I would like to take this opportunity to provide this recommendation letter in support of Mengyu Yao’s application to your prestigious university. I am currently serving as an associate professor at the Shanghai University of International Business and Economics, having completed my postdoctoral studies in 2012. As a former professor of Financial Management, a course in which XXX excelled during her undergraduate studies, as well as her thesis advisor, I am pleased to provide an objective and comprehensive evaluation of her academic abilities.