Subject: [Your Company's Name] — Refusal to Accept Late Return of Merchandise Dear [Customer's Name], We hope this letter finds you well. Thank you for choosing [Your Company's Name] for your recent purchase. We take pride in delivering high-quality products and excellent customer service. Unfortunately, we regret to inform you that we are unable to accept the late return of the merchandise you purchased from our store on [Purchase Date]. As stated in our return policy, which is in accordance with Arizona state regulations, all returns must be made within [X] days from the date of purchase. Your purchase falls outside the specified return period, thereby making it impossible for us to accommodate your request for return or refund. We kindly request you to review our return policy, which is easily accessible on our website and on the purchase receipt provided during the transaction. We understand that sometimes unforeseen circumstances may prevent customers from returning items within the designated timeframe. However, as a business, it is critical for us to adhere to appropriate guidelines, ensuring fairness to all our customers. We would be more than happy to assist you with any questions or concerns you might have regarding the merchandise you purchased. Please feel free to contact our customer support team at [Customer Support Contact Information]. We are always ready to provide further assistance and address any issues you may have. Thank you for your understanding in this matter. We greatly value your business and hope to have the opportunity to serve you again in the future. Best regards, [Your Name] [Your Title/Position] [Your Company's Name] [Contact Information: Phone number, email address, website]