It’s a tactical letter, often used:
• To appear authoritative, reasserting their narrative.
• To intimidate or pressure you into settling.
• To pre-emptively neutralise your defence points before formal evidence exchange.
• To try to fill in the gaps of their defective PoC without formally amending it (which they cannot do without permission after DQ stage).
It also helps them later say, “We tried to resolve this reasonably,” even if the content is largely boilerplate and evasive. It may be useful later to show the court that they failed to engage properly with your PoFA arguments pre-litigation, reinforcing a CPR 27.14(2)(g) unreasonable conduct costs argument.
You do not need to respond to it now. If they try to rely on points in this letter at trial without having included them in their WS, you can object on the basis of ambush and procedural unfairness.
Let us know when this has been allocated to your local court and show us any orders made by the allocation judge.