Dear Felix
The merchandise that we ordered from you on [date], was delivered on [date], which was [#] days after our sale had ended. What is most regrettable, is the fact that if we had the merchandise on hand for the sale, we could have sold them all.
We understand that you were experiencing some internal problems during this period. We are, however, unwilling to keep the merchandise recently delivered, due to the delay. [Number] cases will suffice for now. We would appreciate it if you would have someone call for the remainder and credit our account accordingly.
Thank you for your prompt attention to this matter.
By:Lydia