May 19, 2009
[Name of Recipient]
[City, State ZIP Code]
Dear [Name of Recipient]:
We are responding to your letter of [Date of Letter].
We were very sorry to hear that the [Name of Product] arrived two days later than the date we had notified you it would arrive. We understand how upset you were that the item, which you had intended as a gift you wanted to present to your grandson in person, arrived after the birthday party was over and he had already flown home.
We have investigated the matter, and have determined that the cause of the delay was not due to any negligence on our part nor that of [Name of Shipping Company], but rather to Mother Nature. If you recall, there was a severe storm just at the time the item was to be shipped, and all planes were grounded for a considerable length of time, which was the cause of the late arrival. Since our company policy does not allow for a refund in a case where the fault was due to an element beyond our control, we are unable to send you the refund you requested.
We regret the inconvenience this has caused you, and we hope you will continue to be our valued customer. Please find enclosed a coupon for a discount on any future purchase.