2. 4 West Woodworking Street Portville, NH 33333 Telephone: (777) 555-1234 Fax: (777) 555-1244 McGovern Hand Tools July 7, 2007 2” 4x Mr. Jackson Wu 112 East Mountain Road Candlestick, IA 00888 2x Letterhead Return Address Current Date Delivery Address also called Inside Address Salutation Dear Mr. Wu: 2x We are sorry the sander you ordered on June 30, 2007, was not satisfactory. Would you like to exchange it? Please look through our catalog and let us know if you would like a different sander. If not, we will promptly refund your money. Along with our new catalog, we are sending you a discount coupon worth twenty percent off your next order. We will also take care of any shipping charges associated with your next order. 2x Thank you for your patience with this transaction. We appreciate your business and hope we can continue to supply you with fine tools. Body 2x Sincerely, Complementary Closing 4x Mark Smith Customer Service 1x Sender’s Name Job Title 1.25”

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