Mather Smith
69 N. Grant Street, Mid Lake City,
California 84301
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear Mather Smith,
Thank you for giving us your suggestion regarding the implementation of a new recycling system within the building. After careful review, however, we will not be able to make the changes you have proposed because of financial constraints. We will, however, keep your suggestion on file and implement your idea once the company is more financially capable of making the said changes.
Sincerely,
Aksana