268 Planning and Forecasting Hook the Reader That means having the first sentence or paragraph highlight the potential of the opportunity. I have read too many plans that start with “Company XYZ, incorporated in the state of Delaware, will develop and sell widgets.” Ho-hum. That doesn’t excite me; but if, in contrast, the first sentence states, “The current market for widgets is $50 million and is growing at an annual rate of 20%. The emergence of the Internet is likely to accelerate this market’s growth. Company XYZ is positioned to capture this wave with its proprietary technology—the secret formula VOOM.” This.