Cannot accept returned items



					(your street
					 city, state, zip)

					(date)


(name
street
city, state, zip)

Dear ____ (name):

	Thank you so much for writing us about the ____ (product)
you purchased on ____, l9__ (date) that you wish to return for
credit.  However, these are the ___ (product) you ordered and,
in fact, paid for them early and took our ____ (number) percent
cash discount.

	As I understand it, you would like to return this ____
(product) because they have proved to be a slow seller.  We
cannot accept this proposal because we discontinued this line
____ (time).  Most of our dealers found them to be good sellers
during the ___ (season) promotion that we sponsored.  

	We are sending you additional promotional ideas and 
materials that have been successful with other dealers.  Our
salesman, _____, (name of salesman), will also be calling on you
____ (time period) with additional suggestions.

					Sincere regards,



					(name)
					(title) 

....................................

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