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This paper analyzes Mattels Chairman and CEOs Opinion Statement issued in the Wall Street Journal in response to Mattels voluntary toys recall crisis in 2007. A rhetorical analysis of the statement reveals the presence of identification in his attempt to restore the image of Mattel Inc., and his reputation as the head of the corporation. Additionally, three strategies suggested by Benoit (1995) were employed: a) reduce offensiveness, b) corrective action, and c) mortification.