 
                  [DISAGREEING WITH CUSTOMER COMPLAINT]
 
 
 
     General rules:
 
          * Be straightforward and diplomatic.
          * Express concern about the situation.
          * Explain the situation and your position on it.
          * End the letter on a positive and helpful note.
 
®PG¯
 
                                 COMPANY
                                 ADDRESS
                             CITY, STATE ZIP
 
 
 
 
 
     Date
 
 
     Name
     Address
     City, State Zip
 
     Dear            ,
 
          We were  sorry to  hear that [the materials we shipped to you
     were damaged by the time they reached you].
 
          We have investigated the  [shipment and  have determined that
     the  shipper  acknowledged  receiving  them in good condition, and
     signed a receipt to  that  effect.  You  will  need  to  take your
     concerns directly to the shipper.]
 
          Please let  me know  if there  is anything  else we can do to
     help you resolve your concerns.
 
     Sincerely,
 
 
 
     Name
     Title
