[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 want you to know that your satisfaction is extremely important to me.  It is for this reason that I was sorry to hear that you wish to return your [STATE PRODUCT, ex. Magnaflux compressor].  As we have mentioned to you, we are unable to accept this return [STATE REASON, ex. because the compressor has been used.]  However, I do indeed wish to remedy the situation to the best of my abilities.  Is there anything else I can do for you, perhaps [GIVE SUGGESTION, ex. send an engineer to your premises to determine whether the unit is properly functioning]?  Please call me at XXX-XXXX if I can serve you in any way.

Sincerely

[YOUR NAME, ex. Jill Jones]