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An email or letter regarding returned defective goods. The distributor explains the situation and complains about the product performance. It suggests the manufacturer offers the distributor instead of providing the refund, the price is applied to a replacement model instead.
When the distributor returns defective goods then this letter template for a compliant poor product to the manufacturer for the goods found to be defective or have not lived up to the distributor's expectation.
The distributor's name and address should be provided in the letter for communication purposes.