Dear Disney Corporation,


            I regret to inform you that I will not be able to head up your new Little Mermaid Hotel and Casino Resort at Palm Springs project. You see, things have been very difficult up here on the farm these last few years what with the drought we had last summer, not to mention the loss of our two best milk cows. We’ve even hired an expert to tap some of our maples in hopes of making a few dollars more. But I want you to know my decision has absolutely nothing to do with my opinion of your wonderful organization, which is high. Jane and I believe in quality entertainment for our children and all the great values for which you stand. Our daughter Becky even has all three Shrek DVDs, the regular, deluxe, and the special release.


I am deeply honored that you considered me for this position and would have loved to have been able to oblige. But my first duty will always be to our beloved farm. I hope some day our paths will cross again.


Sincerely Yours,

John Quinn