609 West Main Street
New Mexico, 87109
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear DAVID HARRIS,
I would like to thank you for the suggestion you made in regard to the work of our accountant. We have undertaken some research and although it is obvious that nothing criminal has occurred, it does not appear that the best practice has been applied when it comes to dealing with our financial records. As a result we have made the decision to move our business to a different firm. Please accept my thanks for your suggestion and also a small token of my personal appreciation.