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Dear _________________:
I received your letter dated _________________, in which you suggested that we _________________. I appreciate your taking the time to write to me.
Nevertheless, I must say that the idea does not seem feasible at this time. I've thought carefully about it, and I think we will be unable to implement your idea.
Thank you for your suggestion. I am sorry that I cannot respond to it more favorably.
Sincerely,
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