[DATE, ex. Monday, March 31, 2008]

[NAME, COMPANY AND ADDRESS, ex.
Link Building
XYZ Inc.
1234 First Street
Suite 567
Anycity, Anystate  85245]

Dear [NAME, ex. Link Building],

I understand that your [PRODUCT, ex. Magnaflux compressor] (invoice #[INVOICE NUMBER]) was delivered in an unacceptable condition.  I will immediately ship to you a replacement.  {STATE INCENTIVE, ex. Since I am embarrassed by this matter, I will discount the replacement order by 5%.  The difference will be credited to your account}

Call me at XXX-XXXX if I may be of any other assistance.

Sincerely,

[YOUR NAME, ex. Jill Jones]