[Date]

[Addressee]

Dear [Name]:

We received the merchandise you returned on [date].  
We are pleased to advise you that we have credited 
your account in the amount of $ [amount].  If you would 
prefer that we mail you a check for the full amount of the 
refund, please advise us and we will be most happy to 
do so. 

Yours very truly,

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