NEW YORK

May 8, 1923.

Mr. Harold Grant,
48 Dey Street,
New York.

Dear Sir:

May we thank you for your letter of May 3rd in which you
expressed a desire to have an account with us?

We enclose a copy of our usual form and trust that we shall
have the privilege of serving you.

Yours very truly,
(Handwritten) _F. Burdick_,
Credit Manager,
Hoyt & Jennings.

HOYT & JENNINGS
32 EAST 48TH STREET
NEW YORK

May 18, 1923.

Mr. Harold Grant,
48 Dey Street,
New York.

Dear Sir:

We are glad to notify you that, in accordance with your
request, a charge account has been opened in your name.

At the beginning of our new business relations, we wish to
assure you that we shall try to give satisfaction, both with
our goods and with our service. Whenever you purchase an
article, it is simply necessary that you inform the sales
person waiting on you that you have a charge account--and then
give your name and address.

As is customary in our business, a statement of purchases made
during the preceding month will be rendered and will be due on
the first of each month.

We are awaiting with pleasant anticipation the pleasure of
serving you.

Very truly yours,
(Handwritten) _F. Burdick_,
Credit Manager,
Hoyt & Jennings.

_Refusing credit_

(This is one of the most difficult of all letters to write and one in
which extreme care should be used for it may happen that the references
have not replied accurately or that there may be somewhere an error.
Many people entitled to credit have never asked for it and therefore
have trouble in giving references. A brusque refusal will certainly
destroy a potential customer and is always to be avoided. The best plan
is to leave the matter open. Then, if the applicant for credit has
really a standing, he will eventually prove it.)

HOYT & JENNINGS