1234, Main Street
Boston, MA 02123
07 April, 2005
<Recipient Address Goes Here>
Hello,
I’m afraid I have some bad news for you. I hate to be the one to tell you this, but <bad news>.
I am so sorry. You know that if there were anything I could do to change this or make it better for you, I would. I hope that if there is anything at all I can do for you, you’ll let me know. Call me if you need to talk, OK?
Regards,
Robert Anderson
encl: <List of enclosed items goes here>