NOTICE OF REFUSAL TO
                           ACCEPT DELIVERY






                                   Date: _






To: _ [Customer]






     We are in receipt of your order described on the attached
invoice or order form.  You have cancelled the order after
acceptance or refused to accept delivery.
     Accordingly, we consider our obligations to attempt
further shipment as terminated, reserving all rights against
you for resultant damages arising from your failure to fulfill
your obligations.




                                   Very truly,








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