Neil is doing what everyone should do when they get dumb lawyer-letters: posting the letter so that everyone can laugh at these lawyers and reduce the chances that anyone will be scared off by one of their letters and so that anyone who thinks of hiring these lawyers can see how clueless and dopey they are.
We have noted that the link from your website to the our (sic) client's website fot ATTACK OF THE KILLER TOMATOES has not been authorized by Four Square and is therefore in violation of certain trademark, copyright and unfair competition laws. In particular, your actions violate the Lanham Act (15 USC 1051 et. seq.) and the Copyright Act (17 USC 101 et. seq.).Link (Thanks, Neil!)