Mather Smith
69 N. Grant Street, Mid Lake City,
California 84301
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear Mather Smith,
We are sorry that the keyboard you bought does not function as you expected. Before we ship any of our product, we make a good quality check, so it is seldom that a problem like this occurs. To make amends we are sending you another keyboard. You may send us back the keyboard in the mailer that we have enclosed. If you require any further help, you may ring us at 222-2222. We expect that our gesture will help you get satisfied with our service.
Sincerely,
Eako smith