To reject a complaint about goods damaged
[Date] [Name] [Address] Dear [Name] Thank you for your letter of [date]. We have further inspected the [product] and after careful and stringent testing we regret to tell you that we do not believe your complaint is justified. We hope you will not be too disappointed with this decision. We have enclosed the [report] of our testing procedures and when you examine it we hope you will appreciate our position. We are sorry we can not be more helpful to you on this occasion Yours Sincerely [Your Name] [Your Title] Enclosure