ACCOUNT_FIRST_NAME ACCOUNT_LAST_NAME

ACCOUNT_JOB_ADDRESS_SINGLE_LINE

Date: 22 December 2024

Dear Sir/Madam

I am sorry to learn from your letter of the difficulty in which the bankruptcy of an important customer/Covid-19/natural disaster has placed you. I should like to say at once that I fully appreciate your wish for an extension of my draft and would very much like to help you. Unfortunately, I cannot do so because of commitments which I have to meet in PERIOD.

In the circumstances, you mention your request is not at all unreasonable. If it had been at all possible I would gladly have done so. As matters stand I am left with no choice but to ask you to accept the draft, as drawn at PERIOD. This is enclosed for your signature and return.

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