This letter should be sent certified mail, return receipt requested.
1234, Main Street
Boston, MA 02123
06 April, 2005
<Recipient Address Goes Here>
Hello,
I am in receipt of your letter dated <date>. Please be advised that I dispute that I am liable for the damage you allege I caused, because <reasons>. Accordingly, I will not be paying for the repairs referenced in your letter.
If you would like to discuss this matter further, please do not hesitate to contact me.
Regards,
Jim Karter
encl: <List of enclosed items goes here>
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