Dear Mrs. Lessep,
Thanks for letting us read, once again, "The Mistletoe's Little Shoes." After careful consideration, we have concluded that this work still does not meet our needs. I am sorry you were misled by the phrase "does not meet our needs at this time" into thinking you should submit it again. In the publishing world "at this time" really means "forever."
Editor at Soup
-- From The Cry of the Sloth: A Complete Account by Sam Savage, 2009