(your street
city)

(date)

(name
street
city)

Dear ___ (name):

	I guess you are right, ____ (name)!

	Although I thought that our charges are justified, your
letter as well as a discussion with our service crew who 
visited you has convinced me that you are partially correct.
The ____ (item in question) must have been defective and
that is why it has probably given you so much difficulty.

	Therefore, I have told the bookkeeping department
to cancel all of last ____ (time period's) service charges.

	Now I understand that all the equipment is working
smoothly.  Please let me assure you that we will continue
to stand by our product for the full ___ (time period).

					Sincerely,



					(name) 
       					(title)

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