Dear ____________

In my letter of _____________ (date), I explained that the merchandise I ordered from you hadn’t arrived. I am attaching a copy of that correspondence for your convenience.

Having received neither the merchandise nor a response to my previous letter, I am requesting that you refund the _____________ (amount) remitted with my order. Attached is a copy of my cancelled check.

I shall be looking forward to receiving my refund promptly.

Thank you for your immediate attention to this matter.