Legal Question in Business Law in Virginia

Responding to cease and desist letter

Is there any legal ramifications to responding to an attorny's cease and desist letter with knowingly false statements. Our company had a lawyer send a letter to a former employee, also copied to the businesses owner, to return a client list that we have strong circumstantial evidence was taken from our office- too much information for memory alone to recall as well as other solid evidence. This client list was only accessible by entering a password into our system, thus it is protected information unavailable to the public. The businesses owner responded in a letter to our attorney that there was no such list taken and there is no conspiracy by their company or former employee to solicit our customers, and that our customers instead were contacting their office through advertisements alone. We have copies of handwritten notes soliciting our clients that our prior employee has mailed. There is no noncompete agreement in place- he wasn't a producing agent, but was an officer of our company. After having had our lawyer write the initial letter on our behalf, we have not been able to make contact with him, hence my posting of this question to this site.

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