SOP And LOR For Masters: Now that we have a fair idea about the best and the top universities in the top five countries and why do we emphasize pursuing a PGDM Degree from these nations and universities. So our second step should be to know the application process in all these universities. An application for admission to any of these colleges would have the requisite criteria of SOP and LOR. So let’s delve into these two important aspects of applying to these international universities.