[Date]

[Addressee]

Dear [Name]:

We are in receipt of merchandise shipped to us 
pursuant to your invoice or order number [#], dated 
[month, day, year].

Certain goods as listed on the attached sheet are 
defective for the following reasons: [Describe]

Accordingly, we reject said defective goods, demand 
credit or adjustment and intend to re-ship said goods 
to you at your expense. 

Please confirm credit issue and issue instructions 
for return of defective goods.

Yours very truly,