123 My Street
					Mytown
					Mypostcode
					1 April 2000

Seller
Address
Postcode


Dear Sir/Madam

<reference/invoice No etc>

Please find enclosed [number] estimates from various 
firms who were prepared to complete the work left 
unfinished by your company.  Since you did not respond 
to my previous letter, I engaged [name of contractor] 
to complete the outstanding work.  
The cost of this work was [£     ].

Since I incurred this cost as a direct result of your 
breach of contract, I am entitled to claim the cost of 
this work from you.

I am, therefore, deducting [£     ] from the balance 
of [£    ] due to your firm.

I enclose a cheque for [£     ] in full and final 
settlement for the work your company carried out at 
the above address.


Yours faithfully

<myname>