1234, Main Street
Boston, MA 02123
07 April, 2005
<Recipient Address Goes Here>
This is a difficult letter for me to write, and it’s hard to know just where to begin. Sometimes, between friends, there are things that need to be said, but we’re afraid that doing so will hurt our friend’s feelings. I’m afraid I now find myself in just such a situation. I know that what I have to say will be difficult for you to hear, but please remember that, as your friend, I say this only to help you. I know that if the roles were reversed, I would want you to do the same for me.
The truth is that <cold, hard truth>.
I hope you’ll call me so we can discuss this. If you’re angry with me, let me know. If I’m way off base, please don’t hesitate to set me straight. You’re my friend and I care about you. Otherwise, I’d never dream of bringing such a thing to your attention. I hope to hear from you soon.
encl: <List of enclosed items goes here>