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-
- Dear
-
- Upon the advice of counsel, I must inform you that we are
- unable to provide you with the information which you
- requested in your letter of [date].
-
- We will, of course, be happy to provide said information
- upon service of a subpoena.
-
- We are sorry that we cannot be of further assistance to you
- presently, and hope that you understand our position in this
- matter.
-
-