June 15,2000 Dear Sir, Your shipment of twelve thousand 'Smart' watches was received by our company this morning. However, we wish to make a number of complaints concerning the serious delay in delivery and your failure to carry out our instructions with regard to this order. Late delivery of the goods has caused us to disappoint several of our most valued customers. The second complaint concerns the mismatch in colour between the watches we ordered and those delivered. As a result of the above problems, therefore, we feel that the most suitable course of action is to return to you unpaid any of the goods considered unsatisfactory. We look forward to your prompt reply. Yours sincerely, Mark Swift Managing Director, Johnson ＆ Sons Ltd. This is a letter of