Dear :

We are sorry that the [goods] you ordered (Invoice No. ) did not function well. We apologize for any inconvenience it has caused you.

Unfortunately, we cannot send you a replacement because this model is out of stock. We would like to recommend another model which is similar to the item you ordered. Please refer to page of the enclosed catalog for details about this model and its price.

We will also be happy to send you a refund if you decide to return the machine. You may send it back via UPS at our expense.

Please let us know your decision.

Sincerely yours,

[name]

[title]

Enclosure