Cover Letter

Dhofar University 
Salalah 
Sultanate of Oman 
PO Box 2509- Postal Code 211
mawih@du.edu.om

 Dear Editor-in-Chief
Dr. Ilhan OZTURK

I am pleased to submit an original research article entitled “The Effect of Working Capital Management Efficiency on the Operating Performance of the Industrial Companies in Oman
” we examine the effect of some working capital measures on the profitability of industrial companies in oman for 2009-2013.

I believe that this research is appropriate for publication by International Journal of Economics and Financial Issues because it is one of the little studies in Sultanate of Oman examining effect of some working capital measures on the profitability. This research relates to the main filed of the journal.

This research has not been published and is not under consideration for publication elsewhere. 
Thank you for your consideration!

Sincerely,

Department of Accounting and Finance
Dhofar University 
PO Box 2509- Postal Code 211
Salalah- Sultanate of Oman