[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 have just received your shipment of [PRODUCT(S), ex. 100 sheets of 8x5 drywall], which we ordered on [DATE, ex. May 15, 1998] (a copy of the sales receipt is enclosed).  Unfortunately, [NAME, ex. Joe Johnson at your sales department] promised delivery by [DATE, ex. May 30, 1998].  Since our order was of an urgent nature, we were expecting delivery as promised.  Accordingly, I regret that we cannot accept delivery.

[STATE HOW PRODUCT WILL BE RETURNED, ex. Please call me at XXX-XXXX and tell me how you would like the shipment to be returned and our refund handled.]

I am sorry that we were unable to complete the order.  As I am certain this is an isolated incident, however, I look forward to dealing with you in the future.

Sincerely,

[YOUR NAME, ex. Jill Jones]