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20 May 2000 Kee & Co., Ltd 34 Regent Street London, UK

Dear Sirs:

Thank you for your letter of 20 May.

We agree with you that our shoes should last longer than one month. If they do not, we like to know the reason why.

We have carefully examined the pair you returned to us. Our production manager reports that the shoes have been thoroughly soaked and then dried by heat. Even the best quality shoes will not withstand this treatment.

For this reason, we regret that we cannot agree to your request for a replacement pair.

Yours faithfully,

Tony Smith Chief Seller

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——先生:

五月二十日來信收悉。

貴公司認為本公司出產(chǎn)的鞋子理應非常耐穿，不應只穿著一個月便損壞；本公司亦贊同此意見。

經(jīng)仔細檢查貴公司退回的鞋子后，本公司生產(chǎn)經(jīng)理認為該鞋曾被徹底浸濕，其后再經(jīng)烘干。這樣的處理方法就是質料最好的鞋子，耐用程度也會減低。

基于上述原因，本公司非常抱歉未能接受更換要求。

銷售部主任 托尼.斯密思謹上 2000年5月20日