D- South Society,
6 January 2012
<Mention recipient’s address>
Dear <Recipient’s name>
We are sorry for the inconvenience caused to you. We realized that the products are returned and they were not what you were looking for. < Mention optional alternatives>
<Mention refund handling>.
I regret that we couldn’t meet your needs this time but look forward to serving you in the future.
encl: <mention list of enclosed items>