its an automated letter than triggered by dropping below 95%.
You don't need to 'level' with anyone.
I get these as DD is prone to stomach bugs and the schools own policy of 48hrs absence means she drops below.
All I do is email the school FAO the Attendance Officer and point out that her absence rate is due to the schools own quarantine policy and if they have any issues, they ought to take it up with the HT.
i got one at the end of may once, it was a second stage letter, so i sent them this 
Hello,
Yesterday I received a letter from Mr AO informing me that DDs attendance was at 94.2%. Apparently this is not significant improvement from the 91/92% I recall the last letter being about that I was sent in March or April. The letter stated that as he has had to contact me before about it, that any further absences will have to be backed up by evidence from the GP, and a referral to the Attendance Support Team.
Having looked at her attendance record he so kindly enclosed, DD has had a total of 9 days off all year. I would like to point out to Mr AO that 5 of those days are due to [the schools] own sickness/diarrhoea 48hr exclusion policy, which as a conscientious parent I have always made sure to adhere to for the sake of the staff and other students.
While I am aware that the school needs to monitor attendance, and these letters are automatically generated and a box ticking exercise, the tone of the letter is unnecessary and unwelcome, especially when her attendance is only just under the 95% school target, and only because I actively support the schools own policies as I understand the need for them.
In light of the threatening tone in the letter, can I assume that if DD suffers any more incidents of vomiting or diarrhoea that I will not be expected to abide by the policy? If so, I would like confirmation of that in writing, as I am sure you are aware it is not current policy for children to be seen by a GP in the event of normal childhood stomach bugs, and the surgery do not welcome ill children in their waiting room for the same reason the school chooses to enforce a 48hr exclusion.
I would also ask Mr AO to confirm that he will reimburse me for any cost of any Dr’s Notes as our GP charge £10 for each one they issue if he continues to be insistent on them being provided.
I got an email back from the AO informing me that the above wouldn't be necessary
