This letter should be sent certified mail, return receipt requested.
1234, Main Street
Boston, MA 02123
06 April, 2005
<Recipient Address Goes Here>
I am in receipt of your letter dated <date>. Please be advised that I dispute that I am liable for the damage you allege I caused, because <reasons>. Accordingly, I will not be paying for the repairs referenced in your letter.
If you would like to discuss this matter further, please do not hesitate to contact me.
encl: <List of enclosed items goes here>