ANDREW HALL
456, X Street, Y Avenue
Philadelphia, PA-19103
(123) 456-7890
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear ANDREW HALL,
I do not have an account with your cellular phone company so I could not have a late payment for you as your letter dated February 10th states.
In fact, I have never owned a cell phone in my life. I am 79 years old and do not see the need for incessant ringing wherever you are! A man needs a little privacy and a cell phone just doesn’t provide that!
Please take a look at your records again. I can guarantee you this is not my bill.
Sincerely,
Velika