We have identified the loophole in our verification process and have determined that this failure was attributable to the fact that, unlike most of our newly graduated attorneys, Mr. Cheatum had already successfully passed the bar exam at the time that he was hired as a summer intern while he was still pursuing his degree in Accounting and Finance. Because he furnished a valid law license at that time, his credentials were not subject to the same review as our junior associates who sit for the bar exam only after joining the firm. Subsequently, it was precisely the stellar quality of Mr. Cheatum's work and his apparent dedication to his clients' interests that accounted for his eventual promotion to senior partner. Unfortunately, the same reputation that he established for the high quality of his work also helped obscure his inexplicable choice not to obtain the proper credentials to work as an attorney or as a CPA in this state. We have already assigned your family's portfolio to Mr. Dewey who has personally...

Cheatum's prior work and we can absolutely assure you that Mr. Cheatum's wrongdoing has not caused your family or its interests any harm whatsoever. On the other hand, we are, of course, tremendously embarrassed at this oversight and we completely understand the shock with which you must be receiving this unpleasant news. Obviously, we have not billed you for any of the time necessary to confirm the financial and legal soundness of all of Mr. Cheatum's prior work for your family and have suspended our fees to your family for the remainder of 2011.
We sincerely hope that this unfortunate discovery will not cause you to reconsider your trust in our firm in the future but we are prepared to assist you transition seamlessly to another firm should you choose to do so. I am available in my office at your convenience and look forward to the opportunity to express my personal apology in person at your earliest convenience.

Sincerely,

Martin C. Howe, Esq.