To Whom It May Concern:
{Name} is the last person for whom I ever expected to be writing a letter like this. Despite the financial crimes they have committed, they still have my whole-hearted support. I have been acquainted with {Name} for {years} as their {role/relationship}, and can vouch for their overall good character as well as their deep remorse for their actions.
I have known {Name} to be honest and trustworthy both personally and professionally. Their reputation at {workplace/church/school/etc.} had been beyond reproach. This shocking incident is entirely out of character, and I am convinced that their terrible actions arose out of {describe unusual or mitigating circumstances without making excuses}. This has to be an isolated incident; I would trust {Name} without reservation in the future.
{Name} stands ready to make financial and ethical amends for their actions, and his friends and family will be standing right beside them. {Name} has already shared with me their plan for restitution as well as their commitment to understanding why they made this awful choice. They are fully aware of the consequences this crime has had not only on the victims, but on {Name}'s career and personal relationships. Nevertheless, I fully expect that, with the help of their strong support system, they will to move beyond this and make positive contributions to society.
Sincerely,
{Sender}
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