Relevant concepts: Persuasive messages; logos; ethos; unsolicited external proposal; tangible rewards; sales message; reader benefits; indirect order; sentence structure; hidden verbs; brand equity; cluttering phrases; sentence errors This sales letter is written to an owner of a company from another company owner pitching an external unsolicited proposal to provide outside accounting services. This letter is only the initial sales contact - a more extensive sales presentation will follow. Therefore, the sales letter must establish credibility, a successful track record, and clear advantages for outsourcing accounting services for the company owner receiving the proposal. Allen B. Abbott 605 S. Walker St. Grand Rapids, Ml 46852 Victor Williams, Owner Victoria's, Inc. 453 N. 18th Ave. Grand Rapids, Ml 46852 Dear Victor, It was an absolute pleasure to meet you at the Toastmasters' meeting last week. The success of your company continues to be the talk of the town and I look forward to your future growth. In light of these events, I am excited to discuss how I may be able to assist you in the area of contracting out your accounting needs. As you know, these expenses can be among the most significant for any business. My company can significantly lower your costs while maintaining your high standards. My company, Abbott's Accounting, Inc. is a bookkeeping/accounting services company with over 50 clients. We service the top companies in the area and claim an impressive list of clientele and we would love to add you to this list. Our services include, but are not limited to, income tax planning and preparation, auditing and financial reporting, retirement, estate, and financial planning, and recordkeeping. I possess a full staff of accountants, each having a CPA, and a degree from top universities. I will call you next week to schedule an appointment and strike a deal. Very cordially, Allen Abbott ABA.Financial @Accounting.com