ANDREW HALL
456, X Street, Y Avenue
Philadelphia, PA-19103
Cell:-(123) 456-7890
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear Andrew hall,
Because of the limitations in budget, we are shutting down our Smith account. Any preceding sales will be dealt in cash. When we receive a final statement of our account, we shall pay back the arrears. We highly appreciate your excellent services.
Sincerely,
Emmerson