         [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.
                         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

