Dear Felix
I want you to know that your satisfaction is extremely important to me. It is for this reason that I was sorry to hear that you wish to return your [STATE PRODUCT, ex. Magna flux compressor]. As we have mentioned to you, we are unable to accept this return [STATE REASON, ex. because the compressor has been used.] However, I do indeed wish to remedy the situation to the best of my abilities. Is there anything else I can do for you, perhaps [GIVE SUGGESTION, ex. send an engineer to your premises to determine whether the unit is properly functioning]? Please call me at XXX-XX-XX if I can serve you in any way.
Regards
Lydia