I should have mentioned that the email will be "suitable for framing." Maybe a photo of the toe named after the contributor would be a nice touch too, send digitally along with the official email. Thanks for encouraging me to improve the offer.
No problem. Have you considered marketing toe-related items to your previous customers, to create a more perpetual business model? I envision sales of "toe-jam" made from the deposits between your carefully-marketed toes, as well as "toe-nail clippings" from each individual toe. This could create an ongoing income stream to sustain operations after the "last toe" name has been successfully marketed, Beyond that, you could look into tie-ins with other marketers, such as sock companies.
I think, if you really, really work at it, you might just get a ...... foot-hold on the market, but you'll have to "toe-the-line" if you are going to succeed. But be careful; one mistake, and you'll have shot yourself in the foot, which means you'll likely have even less merchandise than you started with.