Sample
[DATE, ex. Wednesday, June 11, 2006]
[NAME, COMPANY AND ADDRESS, ex.
Robert Brown
XYZ Inc.
1234 First Street
Suite 567
Anycity, Anystate 85245]
Dear [NAME, ex. Robert Brown],
You have indeed embarrassed me by your present. [COMPLIMENT PRESENT, ex. The painting is nothing short of beautiful]. That is why I truly regret that I cannot accept it.
I have a policy of not accepting expensive gifts from [GROUP, ex. our customers]. Although I would love to keep it, your gracious gift falls under this category. Nonetheless, I sincerely thank you for the thought.
Best regards,
[YOUR NAME]