(your street city) (date) (name street city) Dear ____ (name): Thank you so much for writing to us about the ____ (product) you purchased on ____, l9__ (date) that you wish to return for credit. However, these are the ___ (product) you ordered and, in fact, paid for them early and took our ____ (number) percent cash discount. As I understand it, you would like to return this ____ (product) because they have proved to be a slow seller. We cannot accept this proposal because we discontinued this line ____ (time). Most of our dealers found them to be good sellers during the ___ (season) promotion that we sponsored. We are sending you additional promotional ideas and materials that have been successful with other dealers. Our salesman, _____, (name of salesman), will also be calling on you ____ (time period) with additional suggestions. Sincere regards, (name) (title)