【正文】 ve plaints and claims. How to appropriately resolve the matter bees a tough and challenging task. It is said the most difficult business letter is to respond to plaints and claims. However, there are still some useful tips for writing it without damaging the pany39。ll reimburse （償還） you the costs. For any problems arising with this or any other machines we produced, simply take it to your nearest Sharp Machine Distributor who will repair it at no expense for you. Sincerely yours, 3. Refusal to claim on replacement Dear Mr. Mitchell: We understand your concern about the software Model 4050 you mentioned in your letter of May 6. We are willing to do as much as we reasonably can to make things right. From your description and our staff39。 ? We understand your concern about the.... As always, we are willing to do as much as we reasonably can to make things right. ? 2. 感謝您的訂貨和要求。 ? We are always pleased to do business with your anization and will continue to serve you with quality industrial equipment. Exercise: ? Your customer, Mr. Bidwell wrote to you that you had sent him the wrong bill with $150 overcharged. After calculation, you found that he had missed to calculate the transportation fees. ? Now write him a letter to refuse his request. Dear Mr. Bidwell, Thank you for your letter informing us of the incorrect amount we charged under your calculation. After checking the bill carefully, we found that there should be a transportation fee included, whose amount is just $150. The list of the bill is enclosed for you to check. We also enclose a 5% discount coupon for your next purchase. Looking forward to serving you again. Frankly yours,