REJECTION OF SHIPMENT DUE TO LATE DELIVERY
I have just received your shipment of [PRODUCT (S), ex. 100 sheets of 8x5 drywall], which we ordered on [DATE, ex. May 15, 1998] (a copy of the sales receipt is enclosed). Unfortunately, [NAME, ex. Joe Johnson at your sales department] promised delivery by [DATE, ex. May 30, 1998]. Since our order was of an urgent nature, we were expecting delivery as promised. Accordingly, I regret that we cannot accept delivery.
[STATE HOW PRODUCT WILL BE RETURNED, ex. Please call me at XXX-XX-XX and tell me how you would like the shipment to be returned and our refund handled.]
I am sorry that we were unable to complete the order. As I am certain this is an isolated incident, however, I look forward to dealing with you in the future.