609 West Main Street
New Mexico, 87109
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear David Harris,
I am impressed with your presentation the other day. Your visual tools were really effective, however, I wish to comment on one thing. Some of the jokes you used were not appropriate for the audience. Even though they are funny, green jokes should not be used in a business presentation. The audience might get offended. There are many wholesome jokes that you can use to lighten the mood of your presentation without being offensive to others.