2. Closings for Messages Write the closing line for each of the following messages.

a. a letter refusing to replace a cellphone that was almost new but was dropped in a swimming pool, thus voiding the warranty

b. a letter from an airline refusing a refund for a missed flight

c. a letter to employees containing details of an unexpected layoff resulting from a weak economy

d. a letter refusing to grant a line of credit to a customer whose business may be facing bankruptcy soon

e. a letter rejecting a job applicant for a position as an administrative assistant; the applicant has several years of practical experience but no formal training for the position

f. a letter refusing to grant a line of credit to a store owner in a company town in which the local sawmill will likely be closing in the next year g. a letter from an insurance company refusing to repair the damage that resulted from burst pipes that froze when a woman’s furnace broke down while she was away on a two-week winter vacation