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In this letter Doris Drucker writes to Carolina Biquard to thank her for her compassionate letter regarding Peter Drucker's death. She agrees that it is sad that he is gone, but also thinks that it was a blessing for him to go because he had been declining in health for some time. She informs Carolina that was very depressed when he realized he was no longer able to write. She suggests that perhaps Drucker is, "in heaven teaching the angels 'Managing for Results.'" She goes on to discuss the symposium memorial and several other events that were held in Drucker's honor. She ends by asking Carolina what her plans are now that she has passed on the leadership of Fundación Compromiso.