This letter is a recommendation for Mr. Khoo Tou Seng's internship application. The lecturer describes Mr. Khoo as a dedicated student who is in the top 5% of his class and has maintained a 3.91 GPA. He has shown strong leadership skills through his involvement in student organizations and internships. The lecturer recommends Mr. Khoo without reservation, believing he would be a valuable asset to any employer due to his excellent academic and career credentials.