I have high regard for you as my manager

October 6, 2011

Jimy Ortan,
1234, West 67 Street,
Carlisle, MA 01741,
(123)-456 7890

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

Dear Jimy Ortan,

I have high regard for you as my manager and the next matter I will discuss will not change that. I have reviewed our Salk project and I am sure that the alternative we’ve chosen is detrimental for our company, and that it should be amended. I am not amenable with the time and cost estimates shown and I am certain that the costs we’ll spend for this project will outweigh the benefits.

I’m attaching a detailed explanation on the matter, and I am prepared to give you the highlights on Friday. I will be needing thirty minutes of your time, and I’m confident that you will agree with my ideas after hearing the report I’ve prepared.



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