Thank you for your letter of   [date]   in which you informed us that  [product]  you purchased was [nature of problem].

　　We are sorry that you experienced this problem and are enclosing [nature of compensation].  While we make every attempt to insure that our products are [address complaint]， this unfortunate incident can occasionally occur.

　　We are very appreciative that you have taken the time to bring this to our attention and would like to thank you for purchasing our products.

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　　Dear

　　This is to acknowledge receipt of your letter of [date] in which you set forth your reasons for cancelling your purchase order……

　　I am very sorry about the misunderstanding that led to this cancellation and have taken the matter up with management in order to ensure that a problem of this nature does not occur again.

　　As one of our valued customers， your satisfaction is one of our primary concerns.  Please accept our apology.