Dear :

We are sorry to learn that part of the shipment you received on [date] was damaged and we understand you frustration.

The damage, however, was not caused at our end and we find no ground to compensate for the loss you claimed for. As you will see from the enclosed copies of [documents], the goods were in perfect condition when they were shipped, and each package was strictly inspected and clearly marked with appropriate care marks. If any of them were damaged when arriving at your end, the responsibility should rest with the shipping company.

We suggest that you deal with the shipping company and the insurers who have covered you on the goods. If you need any help in your investigation, please let me know.

Sincerely yours,

[name]

[title]

Enclosure