Dear …

RE: Refund Enclosed – Defective product – (name and model)__ -__(reference #)__

We are in receipt of your letter dated __(date)__ and the __(product name)__ that you have returned. We were sorry to learn that this product was defective and we sincerely apologize for the inconvenience this has caused you. As requested we are enclosing a check to you in the amount of $_____ , which represents your full refund.

Please accept our apologies for any trouble you have experienced. We wish to assure you that defective products are not typical of the line of products we carry. We value our customers and hope that you will continue to shop at __(name of store/company)__.

Yours very truly,