For the attention of Mr D Hill
Messrs United Utilities PLC
Haweswater House
Lingley Mere Business Park
Great Sankey
Warrington
WA5 3LP

Dear Sir

Re: Cumbria Floods

Thank you for your letter of 18th December 2009; we understand the position and look forward to receiving the formal response as early as possible in the New Year.

We note your threat with regard to costs. Neither the writer nor his clients will be deterred by such tactics.

Yours faithfully
KJ COMMONS & CO