Dear [Opposing Counsel's Name], I hope this letter finds you well. I am writing to you as the legal representative of [Your Client's Name], who is pursuing a breach of contract claim against your client, [Opposing Party's Name]. Our claim is based on a contractual agreement entered into between the parties on [Date]. The purpose of this letter is to bring to your attention the specific details of the breach and inform you of our intention to pursue legal action if a resolution cannot be reached. The contract in question outlines the terms and conditions under which our client and your client agreed to engage in a business arrangement. It clearly defines the responsibilities, obligations, and expectations of both parties. However, it has come to our attention that your client has failed to meet several critical obligations as stipulated in the contract. The breaches include, but are not limited to, the following: 1. Failure to deliver the agreed-upon goods/services: Despite our client fulfilling their obligations, your client has failed to provide the goods/services outlined in the contract. This breach has caused significant inconvenience, financial loss, and damage to our client's reputation. 2. Non-payment: Your client has also failed to fulfill their financial obligations as per the contract's terms. This failure to make the agreed-upon payments has caused our client substantial financial hardship and disrupted their business operations. 3. Material misrepresentation: It has come to our attention that your client made false representations during the negotiation stage of the contract, inducing our client to enter into the agreement. These misrepresentations have led to further damages and losses suffered by our client. We strongly believe that your client's actions constitute a material breach of the contract, and as a result, our client has suffered significant damages. Despite repeated attempts to resolve this matter amicably, it has become evident that a favorable outcome cannot be achieved without legal intervention. We kindly request that you relay the contents of this letter promptly to your client and urge them to rectify the breaches outlined above within [reasonable time frame]. Failure to do so will leave us with no choice but to commence legal proceedings to protect our client's rights and seek appropriate compensation for the damages incurred. Please consider this letter as our final attempt to resolve the matter outside of court. We sincerely hope that your client recognizes the seriousness of the breaches and is willing to engage in productive discussions to reach a mutually satisfactory resolution. Should you wish to discuss this matter further or propose any alternatives for resolution, we are open to scheduling a meeting at a mutually convenient time. We anticipate your prompt attention to this matter and look forward to hearing from you by [reasonable deadline]. Failure to respond within the given timeframe will leave us with no choice but to proceed with legal action as deemed necessary. Thank you for your attention to this matter. We trust that you will handle this issue with the diligence and professionalism it deserves. Sincerely, [Your Name] [Your Law Firm's Name] [Your Contact Information]