(your street
					 city, state, zip)

					(date)


(name
street
city, state, zip)

Dear _____ (name):

	I am sorry you had to wait such a long time for your
credit of _____ (amaount of money).  We have had trouble 
tracing your sale and the return of part of the merchandise.

	The refund check has now been mailed.  Again, thanks
for excusing the delay.

					Sincerely yours,




					(name)
					(title)