Boarding Kennels
           13 Central Plaza
           Atlantis

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

Dear Mr. Smith:

We  regret  to  inform  you
that   Screech,   your  pet
yellow harpy, 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 Fangs, your pet snail,
died when a troll destroyed
our building.

           Yours truly,


           Joan Doe
           Boarding Kennels
           13 Central Plaza
           Atlantis