Date： _

　　To： _ [Supplier]

　　We are in receipt of merchandise shipped to us pursuant to your invoice or order number [_]， dated _， 19_.

　　Certain goods as listed on the attached sheet are defective for the following reasons： [Describe]

　　_

　　Accordingly， we reject said defective goods， demand credit or adjustment and intend to re-ship said goods to you at your expense.

　　Please confirm credit issue and issue instructions for return of defective goods.

　　Very truly，

　　________________________________