your address date name and address Dear Sir or Madam: The ____ (firm, company, association) mentioned in your letter of ____ , l9__, (date) has had very few dealings with us. This is a reliable and reputable firm as far as we know but we cannot ethically vouch for their credit standing since this firm is not well known to us. We are sorry that we are not able to be more helpful. Sincerely, (name)