คDearYour letter of (date) in which

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Dear

Your letter of (date) in which you described the
condition of the (item) you ordered from us has been
brought to my attention. We are very sorry that this
merchandise was damaged in transit.

Please return the damaged goods to us by placing the
original carton inside a slightly larger box and attaching
a copy of your letter to us on the outside of the package.
Upon receipt of the merchandise, we will immediately send
you a replacement and a check to reimburse you for the
extra shipping expense.

I am sorry for this inconvenience, but this procedure must
be followed for insurance purposes.

Thank you for your understanding and patience.