[DISAGREEING WITH CUSTOMER COMPLAINT] General rules: * Be straightforward and diplomatic. * Express concern about the situation. * Explain the situation and your position on it. * End the letter on a positive and helpful note. «PG» COMPANY ADDRESS CITY, STATE ZIP Date Name Address City, State Zip Dear , We were sorry to hear that [the materials we shipped to you were damaged by the time they reached you]. We have investigated the [shipment and have determined that the shipper acknowledged receiving them in good condition, and signed a receipt to that effect. You will need to take your concerns directly to the shipper.] Please let me know if there is anything else we can do to help you resolve your concerns. Sincerely, Name Title