The Accounting Firm P.O. Box 90900 Pretoria 0083 South Africa Alice Michaels Michaels

The Accounting Firm

P.O. Box 90900

Pretoria

0083 South Africa

Alice Michaels

Michaels Enterprises

190 Church Street

Pretoria

0083 South Africa

Dear Mrs. Michaels, November 7, 20__

I received your e-mail last week, stating that you will not require my services for the upcoming tax year. (141) came as a surprise to me, as I have always provided you with timely service. My records show that your company received a large refund from the government last year.

I understand that you, like many small business owners, (142) to use a do-it-yourself tax kit this year. While this method may seem less expensive because it saves money on an accountant's fees, there are hidden costs. It takes a lot of time to gather all the data needed to prepare your own taxes. My firm, on the other hand, already has this information on file, and we know the best ways to save you money on your taxes.

I hope you will think (143) your decision to forego professional accounting services this year. If you do change your mind about this, I would be more than happy to provide you with the same efficient and accurate service that I have in years past. Sincerely,

Peter Jones

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