Letter 1

John A. Client

100 Main St.

City, State, Zip                             ____________________

                                                   (Date)

Dear John,

Once in a while, an idea comes along that seems almost irresistible.  Unusual as it may seem, a program has been developed that can use business funds to provide tax free cash flow to [supplement your retirement income].

Variations of the plan allow you to:

[Educate your children;]

[Offset the income taxes on your pension benefits;]

[Pay off personal mortgages.]

Best of all, your CPA and attorney will agree.

I'll call in a few days to arrange a convenient time to show you details of this technique.

Sincerely,

Note to InsMark users: If you prefer a direct response, replace the last paragraph with: "To learn more about this technique, please complete and return the enclosed postpaid reply card."

Text in Letter 1 in brackets is designed to demonstrate interchanging of points you wish to feature.  In a real letter, delete all brackets, select one of the four listings to insert in the first paragraph; insert the remaining three listings (or others that occur to you) in the indented section.