The leather bound edition

October 5, 2011

Austin Parker

123, X Street, Y Avenue

Manhattan, NY-10009

(123) 456-7890

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

Dear Austin Parker,

The leather bound edition of the Webster’s Dictionary you had sent to my office was beautiful. Unfortunately, as we are not permitted to accept gifts or gratuities from clients I had the courier return it. I did however appreciate the thoughtfulness and the gesture. I look forward to working with you again in the future.



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