To whom it may concern: Subject: Information on Request We were sad to see you sent in a letter complaining about your defective car stereo system’s warranty. Let me explain our policy regarding warranties. We normally honor warranties only from the date of purchase; however, because your situation is special, we will have to comply with your request. My supervisor has agreed to replace your unit for free. Choose the best revision for the salutation. Dear Sir: Dear Mr. Enriquez: Mr. Enriquez: What advice would you give to the author of the above message? Be enthusiastic rather than grudging when granting a claim. Remove the subject line from your letter. Place the subject line above the salutation.