The article presents a letter from the mailbox of the periodical "T+D," published as of January 01, 2004. The person is a Certified Public Accountant in public accounting, not a member of American Society for Training and Development. A good friend sent him three latest issues of "T+ D" recently, thinking he might be interested because he serves small and medium businesses in the areas of consulting and taxes. The article "All About Alignment," by Tom Barron, in November, tells the reader about keeping learning officers in the loop on changing strategic goals to ensure proper alignment with training efforts. In addition, apparently Teresa O' Neill and Brooke Broadbent, authors of "Personal Coaching" Development, November, didn't coach some of the officers in those now-defunct companies. Those officers could have learned some lessons about defining values, creating synergy between personal and professional lives and setting honest standards for themselves.