Give steps of writing an Appeal Letter.

write a legal appeal letter to an owner of a building where a school in to reduce the rent, not to defer it, due to the situation of COVID-19; private school closed and none of the students/parents have paid the fees since April 2020. As the case indicates, the manager has written a letter to the owner to reduce the rent, however, the owner has sent him a letter rejecting his request; it’s attached below. The professor wants us to write a persuading Legal Appeal letter:1- To persuade the owner to reduce the rent (30%), not to defer it, for 6 months (from April, when the school closed its door because of COVID 19 – Sep).