[DATE, ex. Monday, March 31, 2008]

[NAME, COMPANY AND ADDRESS, ex.
Link Building
XYZ Inc.
1234 First Street
Suite 567
Anycity, Anystate  85245]

Dear [NAME, ex. Link Building],

We are receipt of your invoice #[INVOICE NUMBER], dated [DATE, ex. June 8, 1998].

The products described in your invoice were never ordered by us, nor to we have any records of dealings with your company. We also recall having received similar invoices for unsolicited goods from you in the past.

We view this practice as unlawful and unethical and we have notified the authorities accordingly.

Sincerely,

[YOUR NAME, ex. Jill Jones]