Donald B. Walters (not real name) is a crusty old man. He's a crusty old man who likely doesn't have any money saved up for retirement. So, Donald's a work-a-holic. Donald seems to take very little pleasure in his over-worked, under-nest-egged life. So he takes it out on other people he works for (and with) by writing nasty letters.
The following is the treasure chest that Donald left on his dust-cake-ridden 386 which of course, was a tax write-off. Good boy, Donald!
Most of the names have been changed to protect people and businesses.
Now, let's move on to the first letter...