
\documentstyle{letter}

\begin{document}

\address {Dr.\ Bryan Carpenter \\
Department of Electronics and Computer Science \\
University of Southampton \\
Highfield \\
Southampton \\
S09 5NH \\ \\
Tel: 0703 593081 \\
email: dbc@uk.ac.soton.ecs
}

\begin{letter}{Dr.\ Philip Wadler, \\
Computing Science Department, \\
The University, \\
Glasgow G12 8QQ}

\opening{Dear Dr. Wadler,}

I'm sorry that it has taken so long to referee this paper.

My general feeling is that it contains useful material, which would
probably be of interest to JFP readers, but the paper has been written
rather carelessly.  I recommend that it could be accepted with
revisions, but it may need refereeing again.

\closing{Yours sincerely,}

\end{letter}

\end{document}

