Dear _________________

Over the years we have had to formulate various company policies. These policies have never been arbitrarily adopted, but rather chosen in order to be able to accommodate our customers by providing our product at the lowest conceivable price while remaining in business.

One of these policies is that our customers have ____________ days in which to return any merchandise for a full refund. We feel this allows sufficient time to inspect our product and be assured of its quality.

I am grateful for the business you have seen fit to give our firm and am proud to have you as one of our customers. I cannot, however, authorize the return of our merchandise as you have requested, inasmuch as you took delivery over ______________ (time) ago.

I am sorry that I cannot accommodate you in this matter and I hope you will understand why we must take this position.