JIMMY NORTAN
6901 West Main 26 Street
Urbana • Illinois, 61801
Cell: 257-409-8975
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear JIMMY NORTAN,
Thank you for the baseball game tickets you had couriered to my office. Sadly, I have to return them as accepting a gift from clients is not permitted by my firm. I appreciate the thoughtfulness of the gesture. I look forward to working with you again in the future.
Sincerely,
Melville