[Your letterhead, if desired; if not, your return address]
[Date of letter-month, day, and year]
[Recipient's first and last names]
[Street or P.O. box address]
[City, State ZIP code]
Dear [recipient's name]:
Thank you for contacting our company regarding the shoes that you purchased that had been manufactured by our company. We apologize for the problems you discovered with the quality of the two pairs of shoes you purchased. We want to resolve this matter fully to your satisfaction, so in light of that we are sending you two new pairs of shoes, plus a $10 gift certificate to spend on your next purchase.
We hope that this resolves the matter, and please contact us if you have further questions regarding this. You may contact us at 800 898-2828 between the hours of 8 a.m. and 5 p.m. Eastern time, Monday through Friday. Thank you for your business, and again, we apologize for any inconvenience.
[Sender's first and last names]