Sally
I setup a year ago and stuggled to start with and did the same as you and sent letters to companies and signed up for local magazines and yell and none seemed to work. I eventually decided to pick the telephone up and contacted a few local large Accountants in my area and set up meetings, to discuss how I could help them. 2 days later I received my first referral from one of the Accountants and I now have no spare time to be able to take on any more work, my workwas gained by referral from the accountants and word of mouth from the clients I had started with.
So best advise, pick up the phone and talk to people, you find most letters will go in bin, but people will talk.
Hope this helps Sarah
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