Dear Sirs,

    We are very sorry to inform you that your last shipment is not up to your usual standard. The goods seem to be too roughly made and are inclined to be inferior and out of shape. By separate mail we have sent you a sample of this article so that you can compare it with your original sample and see the inferiority of the goods dispatched.

简明扼要地摆出投诉的原由，描述货物的残次情况同时寄样品供对比说明

We have always been able to rely on the excellent quality of your goods, and we are all the more disappointed in this case because we have to supply these articles to new customers. We ask you to let us know immediately what you can do to help us in overcoming this difficulty.

强调对方的失误造成不便，表明要求对方采取行动来挽救这一局面

Yours faithfully,

                                                      Mary Jackson

                                                       Mary Jackson

Dear Sir or Madam

PLASTIC TABLEWARE-Product nos. 0821 (forks) and 7234 (bowls)

We have used your company as a supplier to our restaurants for several years, and until recently the quality of your products has always been good.

对过去的情况作简单的回顾，礼貌的肯定双方的交易，也与投诉情况作对比

However, on 2 September this year, we took delivery of some plastic tableware which was of extremely poor quality. Many of the bowls were chipped and several of the forks were broken. We cannot use them in our cafeterias.

摆明事实，描述货物的受损情况

I do hope that such a delivery will not be repeated, and that your supplies to us in the future will again be of high quality. If, however, we receive any further faulty plastic tableware from you, we will be obliged to find another supplier to provide us with goods which meet our own high standards. I am sure you will be able to provide us with a satisfactory explanation.

表明立场，要求对方解释并温和地提出警告

Yours 

Faithfully

  Ann Jerome

  Ann. Jerome

  Restaurants Director

Dear Mr. Smith

Order 112657

We have carefully checked our accounts and find no record of the payment you believe you made on 2 April to cover the sum of $297 for the above order.

说明已核查账目并指出定单日期和定货号

It is possible that you have received your canceled check from the bank, please send us a photocopy of it so that we can clear up this matter on time. If you find you were mistaken about the payment, please send it immediately.

提出解决办法，根据自己的想法提出具体而有建议性的建议

We will deliver the products the first thing we received your payment.

提出要采取的措施和下一步的解决方法

We are looking forward to hearing from you soon.

Yours sincerely

Eric Williams

Eric Williams

                                               June 25 2000

The Manager

Adhoc Designs

29 George Street

Dover

England

Dear Sir

Order No. B 13 / 4620

I am writing to complain about your handling of the above order for 20 Linsdon office desks and to say how disappointed we are with how this order has been dealt with

指出货品定单号和定货数量，总述投诉原因

When we placed our order with you in April, we were assured that the desk would be sent to us within four weeks. In fact, it has actually taken nearly two months to deliver the goods.

说明曾经下订单，同时指出交货日期和延误日期

In addition, two of the desks are badly damaged and will need replacing.

简要指出物品受损情况

Also, we were told that as we were established customers, you would give us a special discount of 10 per cent off your catalogue prices. I note from your invoice that this discount has not been given.

具体指出账单的错误

I trust any future orders we place with you will be dealt with in a more satisfactory manner.

表明态度。

I look forward to your reply.

Yours faithfully

Paul Chandler

Manager