Letter grade equivalents are more commonly used by American institutions. World Education Services (WES), a nonprofit organisation which provides qualification conversion services to many universities and employers, gives 1st = A, 2:1 = A-/B+, 2:2 = B, 3rd = B-, Pass = C. The Fulbright Commission has also created "an unofficial chart with approximate grade conversions between UK results and US GPA." The table below summarises these conversions, including GPA equivalents for the WES grades given using the letter grade to GPA conversion of Duke University.