<p> </p><p>Dear JBM Editor,</p><p>Please find attached the submission of our paper to JBM, titled: <strong>INVESTIGATION TO THE LEVEL OF LEARNING </strong><strong>IN SMALL AND MEDIUM SCALE ENTERPRISES/SMES </strong><strong>USING BLOOM’S TAXONOMY OF INDIVIDUAL LEARNING</strong></p><p><strong><br /></strong>We would be glad if you could consider our paper to be published at JBM and really hope that it can reach the standrd of publication at JBM.</p><p>Best regards,</p><p>Hafiz Rahman, PhD</p><p> </p>