December 3, 2009
Mr. Patrick Collins
Washington Street

Dear Mr. Collins,

The purpose of this letter is to convey my sincere apology about the damaged goods that reached you. It was really shameful to know that our products have arrived in your company with damaged. Based on your request we are replacing the damaged products with new one. I already instructed my staff to bring you the new merchandise. Accordance with this please turns back the damaged products to the staff at the time of the delivery.

Again I am sorry for this unfortunate incident. And I hope that you will still continue your investment with us.

Sincerely yours,

Robert Young

December 3, 2009
Mr. Joseph Walker
Alabama Street

Dear Mr. Walker,

In respect to your precious time, I would like to say an apology and admit that we are wrong.

Your order list evidently stated that you acquire for 30 pieces of merchandise. The delivery of pieces was an error. For this reason, you can either keep the additional merchandise and will give you another thirty days starting today to bill the particular merchandise. Or we will arrange some of our staff to go there and get the materials. Please let me know your choice.

We will ensure you with the best that we can that this kind of error does not occur again. Thank you for your understanding.

Respectfully yours,

Janice Kate
General Manager