[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 was sorry to hear that you wish to return our [STATE PRODUCT, ex. Magnaflux compressor]. I want you to know that your satisfaction is extremely important to me.  For this reason, I will promptly accept your return and [STATE HOW REFUND/CREDIT WILL BE PROCESSED, ex. send you a check in the amount of $3,200.00 upon receipt of your compressor.  As I mentioned to you, however, we must charge a 15% restocking fee.]

{TOUT A REPLACEMENT PRODUCT, IF POSSIBLE, 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 a far lower temperature.  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]