4 West Woodworking StreetPortville, NH 33333Telephone: (777) 555-1234Fax: (777) 555-1244

McGovern Hand Tools

July 7, 2007

2”

4xMr. Jackson Wu112 East Mountain RoadCandlestick, IA 00888

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LetterheadReturn Address

Current Date

Delivery Address also called

Inside Address

Salutation Dear Mr. Wu:

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We are sorry the sander you ordered on June 30, 2007, was not satisfactory. Would you like to exchange it? Please look through our catalog and let us know if you would like a different sander. If not, we will promptly refund your money.

Along with our new catalog, we are sending you a discount coupon worth twenty percent off your next order. We will also take care of any shipping charges associated with your next order.

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Thank you for your patience with this transaction. We appreciate your business and hope we can continue to supply you with fine tools.

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Sincerely,ComplementaryClosing

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Mark SmithCustomer Service

1xSender’s Name

Job Title

1.25” 1.25”

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