start with reader's point of view in your buffer paragraph. since the customer probably thinks he is right. try to convince-not force- him to accept the logical solution.Be sure the customer realizes that you understand the problem and that you will be fair. 2. convince the customer that the request is appreciated and has been given individual consideration. this adjustment is important to the reader. in your letter,show that it is important to the company also. 3. present the explanation before the decision. stress what can be done and emphasize your purpose-to be fair to the customers. Don't blame and don't argue. Avoid unfriendly expression, such as your complaint, your error, neglected, your claim, we refuse. By a full, frank, and tactful presentation, lead the customer to accept your solution as the only reasonable one. 4. Be courteous even when answering an angry or distorted claim. 5. Close the letter friendly. A friendly and concise closing is even more important when the adjustment is not granted.