Joseph Hall
1902, X Street, Madison Avenue,
Los Angeles, CA-90001
(123) 456-7890
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear Joseph Hall,
Thank you for the great tickets you sent for the US Open. Unfortunately, due to company policy which does not permit directors to accept gifts exceeding $25.00 in value, I must return them to you. I am sure you understand and thank you again for remembering my love of tennis.
Sincerely,
Farrar