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A popular website that accepts submissions by the general population in the form of a letter starting with "Dear......"

"Please......." ending in "Sincerly.....". Often a humurous or cynical comment on popular cuture or current events. Incourages procrastination.
I was on "dear blank please blank" the other day and I read the funniest thing.....
Dear God,
We could have sworn you said the ark left at 5....
Sincerly, Unicorns
by ProcrastinationPro October 20, 2010
50 9