20 May 2005
    Kee & Co., Ltd
    34 Regent Street
    London, UK

    Dear Sirs:

    Thank you for your letter of 20 May regarding your order no.354 for 8 carpets manufactured to your client's design and specifications.

    We appreciate your problem. At the same time, we are sure that you can understand the difficulties we had in satisfying your client's complex specifications.

    Since the consignment is a special design, made to order for your client, we are unable to return it to our in inventory. Consequently, we cannot honour your request.

    Perhaps your client can find another use for these specially designed carpets.

    Thank you for giving us this opportunity to explain the situation.

    Yours faithfully,

    Tony Smith
    Chief Seller