1234, Main Street
Boston, MA 02123
05 April, 2005
<Recipient Address Goes Here>
I am writing to acknowledge receipt of your notice dated <notice date>. I am sorry we have been unable to resolve this matter to your satisfaction.
In order to avoid legal proceedings regarding this matter, I propose the following:
It is my sincere desire to resolve this matter to our mutual satisfaction. I will follow up <follow-up time> to see how you would like to proceed, or you may contact me before then if you would like.
encl: <List of enclosed items goes here>