Dear

This is to acknowledge your letter of (date) , in
which you informed us that the merchandise delivered to
you on (date) was defective.

If you will read our terms and conditions for sale, you
will note that our policy provides our customers with
(time) to inspect and either accept or reject our
merchandise in regards to defects, inasmuch as we feel
this affords our customers an adequate period of time to
be assured that the merchandise is free from defects.
Since this is the first time you have made this request
of us, we will accept the return of the merchandise and
issue a credit to your account in the amount of $ .
Please (instructions for return of merchandise).

We are sorry that you experienced a problem with our
product and appreciate having your firm as one of our
valued customers.