Wong Wai Man Wilfred is applying to Wong and Lim Consultant. This is evident from the opening address of the letter, where he addresses Mr. William Chan, the Personnel Manager of Wong and Lim Consulting. Additionally, throughout the letter, Wong Wai Man Wilfred mentions his interest in working for Wong and Lim Consulting and highlights the organization's good reputation and excellent training. Therefore, the correct answer is Wong and Lim Consultant.