ARCHIVED: Private & confidential [insert name and address of addressee] [insert date] Dear [insert name of client: defendant] [insert case heading] As we discussed [insert when you had the discussion], I have received a Part 36 settlement offer from [insert name of claimant], a copy of which is enclosed. To help you decide whether to accept the offer I have explained what a Part 36 offer is, what the claimant has offered you and the consequences of accepting or rejecting this offer. [I am of course very happy to talk you through the issues again if that would be helpful.] I would note that the existence of, and any details regarding, this offer will not be made known to the court until the claim is concluded and so it will not affect the outcome at trial. Where the offer may be relevant is in relation to costs. The court can take into account the conduct of the parties when it deals with the issue of costs and this