Sample
[DATE, ex. Friday, February 10, 2006]
[NAME, COMPANY AND ADDRESS, ex.
Robert Brown
XYZ Inc.
1234 First Street
Suite 567
Anycity, Anystate 85245]
Dear [NAME, ex. Robert Brown],
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]