_________________
_________________
_________________, _________________ _________________
_________________
_________________
_________________
_________________, _________________ _________________
Dear _________________:
Thank you for visiting my office recently to describe the _________________ that you provide. I have studied your promotional materials carefully and have consulted both with my attorney and my accountant about the advisability of joining forces with a business such as yours. My opinion, which was supported by my team of advisors, was that in my current business situation, such an alliance would be unprofitable.
I certainly wish you success and good fortune; I do appreciate that you took the time to present this business opportunity to me.
Sincerely,
_________________
_________________