拒绝退款信

　　Dear Sirs,

　　We have received your letter dated April5 and very much regret the difficulties you are having with the electronic counters supplied to your order No. 865

　　All our counters are made to be identical in design and performance and it is difficult to understand why some of those sold to your customers should have given trouble. From what you said it would seem that a number of the counters included in the latest batch escaped the examination we normally give to all counters in our inspection deparment, where each counter is individually examined before being passed into store.

　　We understand your problem, but regret that we cannot accept your suggestion to take back all the stock unsold from the batch about which you complain. Indeed, there should be no need for this since it is unlikely that the number of faulty counters can be very large. Of course we will be glad to replace any counter found to be unsatisfactory, and we are prepared to allow you a special discount of 5% to compensate for your trouble on this particular batch.

　　We trust you will accept this as being a fair and reasonable solution of this matter.

　　Yours faithfully,

　　Peter Wood