Hello again, Mike.
This communication looks good for the most part. With regard to this paragraph:
The work performed did not conform to the standards of the trade and in fact, contained numerous defects in materials and/or workmanship. Many representations were false including but not limited to the duration of the work, expertise of the work, completion of the work, cost of the work (not sure if I should say this), parts that needed to be replaced, parts provided to be replaced, expenses incurred while COMPANY attempted to fix their own mistakes and damages (not sure if I should say this here), etc. I relied on many of these representations in deciding to have COMPANY service the boat.
I would delete the portion referring to expenses incurred with company attempted to fix their own mistakes as this does not appear to be a misrepresentation but incompetence. I would include this phrase in the next paragraph where you refer to your damages.
Otherwise, it looks good and I would send it by certified mail so you have proof it was received. You could file a complaint with the BBB as well as disputes can often be resolved through that process.
I would also suggest that you may not owe even the amount of the estimate since they did not complete the job as agreed. Normally, they would be entitled to the agreed price less the amount you must pay someone else to complete the work (unless they did perform some additional work beyond that which you originally agreed).
I hope this helps clarify the situation for you. Please remember to rate my service once you have all the information you need so I will be compensated for my time from the deposit you posted with this website. If you have any other questions, please ask me – I’ll be happy to respond. Thank you!