Crowley, Crisp and Associates.
Crowley's story doesn't match up with this "letter", which probably showed up as an email.
Midpage: "Prior to founding Michael A. Crowley, PC, Mike held positions with several engineering firms in North Carolina and Maine."
Gotta love a warm and fuzzy urban legend.
It has already been pointed out in post #8 that this is not a letter from Mr Crowley, but rather an anonymous letter circulating the web.