1234, West 67 Street
Carlisle, MA 01741
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear Richard Anderson,
We regret to tell you that we can not send you the items in credit. As we are not a large company, we can not manage balances that exceed the $500 mark for more than 40 days.
However, you will receive the items COD. We enjoyed doing business with you and wish to continue doing so in future. For any queries call, 111-000-222.