Letter the first
Dear sir / madam
I thoroughly enjoyed reading of you manuscript / poem / play / article / story and felt that the use of metaphor / description / dialogue / verve / words showed true spirit / imagination / ability / fire / guts. However, it is my most unpleasant duty to inform you that despite all this we will be unable to use the piece in our magazine due to editorial / creative / liable reasons. We also feel you may benefit from further developing your spirit / imagination / ability / fire / guts, but do not be disheartened and please continue to submit your drivel / ravings / witless ranting, which will no doubt eventually earn you the respect / esteem / tolerance of your peers / your audience / a small dead sparrow.