Is this a rhetorical or an instructional question?
If it's the latter, what version of Word to you have?
In Word 2003, choose File - New, under Templates, choose On my computer; in
the Letters tab, double-click on Professional Letter, and follow the hints
contained in the template.
If you begin the letter:
Dear Idiots:
....then you probably don't have to worry about the specific wording of the
letter itself.
