Boarding Kennels
           13 Central Plaza
           Atlantis

Mr. John Smith
22 Narrow Av.
Wide Town, Conn.

Dear Mr. Smith:

We  regret  to  inform  you
that  your  pet died when a
troll     destroyed     our
building.

           Yours truly,


           Joan Doe
           Boarding Kennels
           13 Central Plaza
           Atlantis

Ms. Jane Jones
44 Flat Street
Hilly City, Mass.

Dear Ms. Jones:

We  regret  to  inform  you
that  your  pet died when a
troll     destroyed     our
building.

           Yours truly,


           Joan Doe
           Boarding Kennels
           13 Central Plaza
           Atlantis