Dear :

We received the [product] you shipped to us on [date]. Unfortunately, the shipment arrived too late to meet our needs and we have to return it to you.

When we ordered these items months ago (Order No. of [date]), you assured us that it would be shipped within weeks. With that promise, we expected to receive the goods before [date] to fill an urgent need. When it had not arrived by that date and you could not guarantee a prompt delivery when we called on [date], we had to order similar products from another supplier.

Please let me know as soon as possible how you would like the shipment returned and credit our account for $. We value your products and would like to order from you again if you could understand that prompt delivery is a priority with us. We look forward to hearing from you soon.

Sincerely yours,

[name]

[title]