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One of the postings Kiran Hegde had put the exact requirement of the employemnt letter.
If you have a lawyer he/she should know the format.
Basically INS requests for finbding out whether the job offer is still with the sponsoring company,nature of duties performed. The sponsoring company is one which petioned your I-140 application. Sometimes they might ask you for pay stubs also.
Also the date of employment letter from the company should be after the RFE issued date.
Best thing is wait till the RFE comes to you, then reply.
I hope this helps.