We have come to the conclusion
We have endeavored to serve the needs of your organization
We have found it impossible
We have much pleasure in answering your inquiry
We have no desire to adopt harsh measures
We have not had the pleasure of placing your name on our ledgers
We have not, however, had the pleasure of hearing from you
We have not yet had time to sift the matter thoroughly
We have the honor to be, gentlemen
We have the honor to inform you