[NAME, COMPANY AND ADDRESS]
I have just received your shipment of [PRODUCT(S), ex. 100 sheets of 8x5 drywall], which we ordered on [DATE] (a copy of the sales receipt is enclosed). Unfortunately, [NAME, ex. Joe Johnson at your sales department] promised delivery by [DATE]. Since our order was of an urgent nature, we were expecting delivery as promised. Accordingly, I regret that we cannot accept delivery.
[STATE HOW PRODUCT WILL BE RETURNED, ex. Please call me at XXX-XXXX and tell me how you would like the shipment to be returned and our refund handled.]
I am sorry that we were unable to complete the order. As I am certain this is an isolated incident, however, I look forward to dealing with you in the future.
Sincerely,
