Universal Business, Inc.
Four Prosperous Lane
New York, NY 10010 USA

August 31, 2006

Joe Salesperson
Sales Representative
Losing Corporation
1 Wrong Way
Boston, MA 00123 USA

Joe:

Since we are old friends, I want to explain why I think your company lost the order. Joe, please do not feel that it was due to any lack of representation on the grandeur of your company or product. Certainly, it was not because you did not present yourself as a professional, or that you did not present your company’s product as the top of its line, or that you did not know our product inside-out. Joe, you are, of course, a top-notch salesperson. I had wanted to buy from you.

Unfortunately, Mr. Topranking, our Executive CEO, was uncannily impressed by Connie Competitor and her expertise in the Everything Line. Honestly, I am surprised she got the order. Ms. Competitor’s presentation was of a completely different nature than yours. In fact, she did not present at all. Instead she asked a bunch of questions and then she just sat back like a bump on a log and listened to the answers. Moreover, she was obviously not as prepared as you. She had to make several trips back to us in order to supply Mr. Topranking with more information.

Really, Joe, it was not your fault. It was just that the more Ms. Competitor listened and the more Mr. Topranking talked, it became apparent to everyone that what Mr. Topranking really needed was not the product you were selling us at all. In fact, we were not even aware until yesterday that your company carried a comparable product.

Anyway, just wanted to express my condolences and assure you that you did a fine job—a Great Presentation!

Fondly,

Rich

Richard Guy
Vice President
Universal Business, Inc.