Good work. I like the way you say to the solicitors that the claim is pants but without stating why - as these claims are sent out without doing any due diligence it will seem to them that Smart have royally ballsed up but they won't have a clue as to why do to their laziness.  Good strategy! Include the PCN reference no. Write at the bottom COPIED TO SMART PARKING. Invest in two 2nd class stamps and get two free Certificates of Posting from the post office.