Dear ________________

The merchandise that we ordered from you on _______________ (date) was delivered on____________________ (date), which was _____________ (no. of days) days after our sale had ended. What is most regrettable is the fact that I believe if we had the merchandise on hand for the sale, we could have sold three or four cases.

I understand that you were experiencing some internal problems during this period. I am, however, unwilling to keep the six cases that were just delivered due to the delay. Two cases will suffice for now and I would appreciate it if you would have someone call for the remainder and credit my account accordingly.

Thank you for your prompt attention to this matter.