Please correct as many errors as you see.

The Client Letter

Able, Baker & Charlie, P.C.

Attorneys at Law

120 Powell Street

San Francisco, CA 94115

800-555-4441

Fax 800-888-4321

May 4, 2023

Ms. May June

Director of Personnel

Find Staff Headhunters, Inc.

929 First Street

San Francisco, CA 94116

Dear May,

In response to your letter of May 1, 2023, requesting clarification of the invoice we sent to you, please be apprised that our firm does 'value billing'. For 'value billing' we charge what we think a case is worth and, therefore, we do not keep itemized lists of fees or expenses. Nevertheless, please be assured that all of the expenses we incurred on your behalf were legitimate and necessary. These expenses include West Law, Lexis-Nexis, courier and messenger fees, Fed Ex, postage, long distance telephone calls, cell phone bills, copying and graphics expenses, coffee and doughnuts, bagels for staff on Friday mornings, takeout food for lunches, spa membership, and yoga classes.

Hopefully, the information in this letter will satisfy you that we are not over-charging you, and will change your mind about threatening to whine to the California Board of Legal Ethics accusing us of over-charging your firm. Please note that while our fees are, admittedly, somewhat higher than other law firms, our staff of attys and legal assistances are top notch and we deserve to be paid more than those other guys.

Unfortunately, because we do not keep records in our San Francisco office, I cannot enclose the copies of receipts that you requested. Therefore, I suggest you contact Mr. Jones at our headquarters office in Washington, DC, at 600 Maryland Avenue, SW, Washington, DC 20001 if you need more details about how we calculated what we invoiced you.

Thank you for your inquiry. We are the best law firm in San Francisco and we pay our employees well. Therefore, we earn the high fees that we charge our clients and, you know what? Most clients are happy to pay us. What's your problem?

Sincerely yours,

Hugh Ben Riptoff

Managing Partner