By Josh Cohen July 11, 2012 ORLANDO -- While the Brooklyn Nets, Los Angeles Lakers, Houston Rockets and Atlanta Hawks are said to be the most likely trade partners of the Orlando Magic for Dwight Howard, there are other clubs that seem to have far better assets. The Chicago Bulls with Joakim Noah, Luol Deng and Taj Gibson are appealing because of how defensively committed they are to evolving into an elite team. And the New York Knicks with Jeremy Lin, particularly, and Tyson Chandler are enticing because of marketability and global magnetism. I have scripted letters to each of the general managers of these two teams explaining to them why they each should get involved in the Howard trade talks. OPEN LETTTERS: Bulls | Knicks Dear Mr. Gar Forman: I am writing this letter to open your eyes to a very exciting and rewarding opportunity for you and your organization. As you probably already know, Dwight Howard is on the trading block. And while the Orlando Magic would love to retain Howard for many years to come, he hasn’t given indication he wants to be in Orlando any longer. 
In fact Mr. Forman, Howard has requested a trade despite having another year on his contract before becoming a free agent next summer. Understanding your job responsibilities, I know you are in the loop of all the various rumors surrounding Howard and other players around the league. You are probably aware the Nets, Lakers, Rockets and Hawks are teams trying desperately to make a deal happen to acquire Mr. Howard. In case you are a little uninformed, however, let me remind you that Brooklyn – Howard’s preferred landing destination at this point – is incapable of attaining Howard next summer as a result of the assorted transactions it has completed over the last week. The contracts of Deron Williams, Joe Johnson, Gerald Wallace and assuming they preserve Brook Lopez are too steep and lengthy for the Nets to sign Howard next summer when he does indeed become an unrestricted free agent. And with that detailed for you, it’s also important for you to be reminded that Howard has specified that there are no other teams he desires to play for at this moment. I have great admiration for your team and what they have accomplished over the last few years. I, first and foremost, want to apologize for the injury to Derrick Rose that denied your team from competing for an NBA championship. It was a crushing loss and though you guys remained competitive, we in Orlando know how difficult it is to succeed without your true star in the playoffs. Even if healthy, however, I must warn you that you probably don’t have the itinerary to beat the Miami Heat should you once again meet them in the conference finals. You have so many committed and hard working warriors on your roster, but ultimately, Miami’s Big Three will in all probability prevail again and again. As a result, this is a time for you to make a big splash to recharge the batteries in Chicago. With your experience as an NBA executive, you, I am sure, know that if Howard united with Rose, you could form the one of the most dynamic one-two punches in the league. And Mr. Forman, I know what you are thinking. If Howard decides to leave your organization after just one season and you happen not to win the title in 2013, you will feel disenchanted by the decision you could make now. However, with your rasping fans and a budding leader like Rose, D12 could be convinced to stay in your city for many years to come. Of course, like any business decision, there is a price to this extremely gratifying opportunity. The Magic know you have some outstanding assets that could help the city of Orlando get excited about their team. For the price of Joakim Noah, Luol Deng, Taj Gibson and a future First Round draft pick, the most governing center of the last five years and next five years could be all yours. I hope you will take this opportunity to review this package and reach out to Rob Hennigan to discuss any details to get this moving in the right direction. Sincerely, Josh Cohen P.S. I have stapled a picture in this letter to illustrate what you could see on a nightly basisNote: The contents of this page have not been reviewed or endorsed by the Orlando Magic. All opinions expressed by Josh Cohen are solely his own and do not reflect the opinions of the Orlando Magic or their Basketball Operations staff, partners or sponsors.[poll:53696]
Follow Josh Cohen on Twitter here