Conversation with a TBM about the CES Letter. How do you even reply to something like this?

I have a friend that is going back to TSCC in a way. I told him he should read the CES Letter, and should live a life where he can love himself fully, and not live for a church that teaches him that he needs to hate himself for the way he is. Yesterday I sent him the letter. Then today, his reply,

"I have looked at the CES Letter. I know the counter facts for many of the points made, and some are new. But none of his observations carry the weight with me of the witness of the spirit through prayer or the thousands of spirit confirmed testimonies. The church is NOT a business. There are no wealthy men in the leadership of the church. None. Anywhere. Contrast the LDS church with Iglesia Ni Cristo, which you know with their forced tithing. They have just built the largest building in the Philippines. It is not even a church building. It is a sports stadium, for purely commercial events. That is a business. More personally, I have had such powerful personal witnesses that they are beyond challenge. My bottom line is that whatever the historical reality may or may no be, it becomes irrelevant when the Saviour tells you personally that this is his Church."

Is it even possible to read the CES in less than 24 hours, and have counterpoints to it all?

And to clarify, I'm not really trying to make this guy give up his faith. I only mentioned the letter because he was trying to sway me back to the church, and he wanted to know why I wouldn't go back. I feel bad for the guy, the guilt just eats him up alive. What do you even say to that?