第一篇：
Dear Sirs,
Thank you for your letter requesting an order of black leather gloves. We appreciate your interest in our product.
Unfortunately, we must let you know that our production line does not product the required good due to difficulty with dye.
However, our company manufactures the leather gloves of other color, which are the same in size and quality. If you are interested, I will send you some of catalogues enclosed with this letter for your reference.
We are looking forward to receiving your favorable reply.
Yours sincerely
第二篇;
Dear Sirs,
We were pleased to receive your letter of October 15th in which you request to a price reduction.
We have considered your proposal very thoroughly. Unfortunately enough, as we are going to purchase a large amount of new machines, we need to have adequate funds.
But, we can offer you some gifts, which could be using as a promotion. We hope our reply will not be disappointing.
Yours sincerely
第三篇：
Dear Sir,
We have received your letter of October 10th requesting a return of goods.
In order to offering the beat service to our customers, we have established a sound after-sale service system. We are sending you a copy of our company’s guarantee. When you go through the details you may find we strictly limited our return services in the scale of non-human factors.
However, we may offer you a discount of 20 percent at our appointed repair agency.
We look forward to the opportunity of severing you again.
Yours sincerely