Breaking some bad news

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>

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