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\jmclet

\vskip 30pt
	
\address 
Professor Dr. Vladimir Mila\v ci\`c
Mechanical Engineering Faculty         
University of Beograd         
27 Marta 80       
11000 Beograd
Yugoslavia              
\body
Dear Prof. Mila\v ci\`c

Thank you for the invitation, but I will not be able to attend the seminar.

\closing
Sincerely,
John McCarthy    
Professor of Computer Science
\annotations
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%\smallskip
%Enclosure
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%cc: Matthew Kahn
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%\ps
%P.S.: whatever you wish to say here

\endletter

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\end