It is with regret that we are unable to assist

October 5, 2011

John Harrison

1234 Main Court

Santa Cruz

CA, 95060

Cell: 257-777-8989

[Subject: Normally bold, summarizes the intention of the letter] -Optional-

Dear John Harrison,

It is with regret that we are unable to assist you with your recent request for donations for the local arts center. Whilst we recognize and appreciate the value and importance of such a facility our budget for corporate giving has already been expended, primarily to assist those affected by the recent devastating tornado in Kansas.

Do not hesitate to contact us in the new fiscal year. We do wish you the best in your endeavors and hope to be able to assist you in the future.

Sincerely,

Wyatt

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