I. USEFUL EXPRESSIONS
　　常用语

　　1. How to start your letter?

　　Thank you for your letter of ______[date] concerning the goods you ordered ____ weeks ago.

　　Thank you for writing us about your irritation¹ concerning the delay of ....

　　We have received the letter in which you complained about ....

　　I"m sorry to hear of the damage to your hairdryer during your trip abroad.

　　2. How to say that your are not responsible for the damage/error/delay?

　　The delay, however, was not caused at our end.

　　We are sorry for the inconvenience you have experienced, but we cannot be held responsible for the delay.

　　I"d like to clarify a misunderstanding we may have had regarding delivery terms and turn-around time.

　　It appears that the responsibility should rest with the shipping² company.

　　I"m sorry, but we cannot be responsible for returned goods that are lost in transit³.

　　Unfortunately, we cannot be held responsible for this damage, which occurred because the hairdryer was plugged into a 220 volt⁴ outlet⁵.

　　3. How to offer suggestions or help?

　　I suggest that you contact your shipper to start tracing the shipment.

　　Because we are not responsible for handling damage after the product leaves our plant, we suggest you check with your local store for a possible refund⁶.

　　We suggest that you deal with the shipping company and the insurers who have covered you on the goods.

　　4. How to end your letter?

　　If you need any help in your investigation⁷, please let me know.

　　Please let me know if I may help further in this matter.

　　Please let me know if you have any further questions.

　　We appreciate your interest in our products. If you have any other question, please call me at 000-0000.

　　II. SAMPLE
　　范文

Dear _________:

　　Thank you for your letter of ______[date] concerning the goods you ordered ______ weeks ago.

　　Unlike domestic orders for which we guarantee overnight delivery, international orders take at least _____ weeks for delivery. We have made this clear in the order instruction of our catalog (p. ___). As you will see, shipments for _________[area] usually take _____ weeks.

　　If you desire faster delivery for your next order, we can send the goods by express delivery. The rate, however, will be considerably⁸ higher.

Sincerely yours,

　　　　　　　　　　　　　　　　　　　　　　　                                                             ________[name]
　　　　　　　　　　　　　　　　　　　　　　　                                                             ________[title]

　　III. TIPS
　　掌握写作要领

　　1. Tell the customer that you have received his/her complaint.
　　2. Tell the customer politely that his/her complaint or claim is not justified⁹.
　　3. Explain why you are not responsible for the problem.
　　4. Be helpful in offering assistance or suggestions.
　　5. When possible, be cooperative in compromise or partial adjustments.