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Dear Mr.

Gooch:
Greetings. I am Forrest Wilkerson, President- Wilkerson Associates. I am writing
this in reference to your invitation on NASBO convention. I am honored to receive
your invite however, my apologies, I am unable to attend on account of a prior
engagement. While I am unable to attend, may I take a liberty of recommending a
colleague Paula Perkins for taking a lecture. I am looking forward for further such
opportunities

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