How to draft a letter given the following information:

Your client, Reely Nutty is the Defendant in an action in which the Plaintiff, Smart Alec claims the sum of $93,000 being damages for breach of contract. The Plaintiff also claims costs and interest at 6% from June 18, 2018. The Plaintiff alleges that the parties entered in to a written contract for the construction of a Townhouse, but the Defendant failed to complete the job. The Plaintiff had to pay an additional $93,000 to have the job completed. The Defendant denies t he claim and counterclaims in the sum of $45,000, being p ayments due from the Plaintiff under the contract; plus costs and interest at 6% from June 18, 2018. Your client wishes to have the matter settled without going to trial.