This document provides guidance on writing a rebuttal letter for a grant proposal that was not initially funded. It recommends contacting the program officer by phone to discuss reviewer feedback. Key points to address in the rebuttal letter are common fixable problems identified in the reviews such as poor writing or insufficient experimental details. Unfixable issues to acknowledge respectfully include philosophical disagreements. The rebuttal should be one page, summarize major criticisms positively, and explain how suggested changes will be addressed or why an unreasonable change cannot be made. The tone should remain polite and convey commitment to strengthening the proposal.