[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],

If you are not satisfied, we have not done our job properly.  I’m sorry that you are not pleased with [STATE PRODUCT(S) our Magnaflux compressor] (invoice #[INVOICE NUMBER]).  I will immediately issue you a credit in the amount of $[AMOUNT], to be used against your next bill.

As you may know, we usually charge a [X]% [restocking / return etc.] fee to cover the costs we incur to restock and repackage the product; however, I want to keep you satisfied.  I have waived this fee for you.

{ADDRESS THE REASON FOR THE RETURN AND TOUT ANOTHER PRODUCT, IF APPLICABLE, ex. I understand that operating temperature is a key concern for you.  May I take this opportunity, Mr. Smith, to suggest our R3B model?  This model will interface with your existing machinery and operate at far lower temperatures.  I will be pleased to discuss the R3B’s features with you at your request.}

Please call me at XXX-XXXX if I can serve you in any way.

Sincerely,

[YOUR NAME, ex. Jill Jones]