A man steps into his new office, recently being promoted to president of a large corporation. He is surprised, however, to find 3 letters on his desk, addressed from the previous president with a note on top. The note read, "In times of trouble, open the these letters in order." After a few months, profits started falling, and he decided to open the first letter. It read only, "Blame your predecessor." The man followed this advice and moral improved.
After a short time, another disaster struck. Feeling more confident, the man opened the second letter. It said, "Blame the economy." The man did so, and the situation slowly improved.
Many years later, the company was falling once again on hard times. Knowing just what to do, the man quickly opened the third letter, which read: "Prepare three letters."