Letter #1:
I loved the beautiful plant you had delivered to my office. Unfortunately, I had to ask the delivery boy to return it, because we are not allowed to accept gifts from clients. Still, I sincerely appreciated the gesture and look forward to our continued association.

Letter #2:
You must have read my mind. I have been admiring your beautiful fountain pen since we first met. To make it a gift to me was very thoughtful.

Sadly, I cannot accept your generosity because company policy prohibits employees from receiving gifts. But be assured that I will not forget your kind gesture.

Letter #3:
I was very touched by your thoughtful offer to babysit my children during the vacation I had planned. Recently, however, I have had a change of heart and will no longer be taking the vacation. Nonetheless, I deeply appreciate your generosity and I hope to be able to repay it some day.

Letter #4:
How kind of you to send me tickets to Saturday’s football game! Regretfully, I must decline the gift. Company policy does not allow management to accept gifts of greater than a $10.00 value. I hope you understand. But thank you for thinking of me.