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\address 
J. Louis Mat\'e Hern\'andes
Dean, College of Computer Science
Politechnical University of Madrid
Alvarez de Baena, 3-2
Madrid 28006
Spain

\body
Dear Dr. Hernandes:

In answer to your letter dated June 30, 1986, I regret  
that I will not be able to attend 
the Second International Symposium on Knowledge's
Engineering, April 1987.

\closing
Sincerely,       

John McCarthy    
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JMC/ra 
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%Enclosure
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%cc: Matthew Kahn
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%P.S.: whatever you wish to say here

\endletter

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