[Your Name] [Your Address] [City, State, ZIP Code] [Email Address] [Phone Number] [Date] [Customer's Name] [Customer's Address] [City, State, ZIP Code] Subject: Refusal to Accept Late Return of Merchandise Dear [Customer's Name], I hope this letter finds you well. I am writing to address your recent request to return merchandise after the prescribed return period. [Optional: Briefly establish a positive connection by acknowledging the customer's previous purchase or any other relevant information.] As per our company's return policy, all merchandise must be returned within [number of days] days from the date of purchase. Upon reviewing your case, we have determined that the return period has expired, and unfortunately, we are unable to accept the return of the merchandise. We understand that exceptional circumstances may arise, leading to the delay in returning the items. However, to ensure fairness and consistency with all our valued customers, we strictly enforce our return policy. It enables us to manage inventory effectively and provide our customers with the best possible service and quality products. Please be assured that we have carefully considered your request. While we empathize with your situation, we are unable to make an exception in this instance. We kindly request your understanding regarding this matter. [Optionally, mention any alternative solutions if applicable. For example, you may suggest selling the merchandise through our online platform or reaching out to our customer service team for further assistance.] We genuinely appreciate your business and the trust you placed in our company, but regretfully, we are unable to accommodate your request. Should you have any further queries or concerns, please feel free to contact our customer service team at [customer service contact details]. Thank you for your understanding and cooperation. We value you as our customer and look forward to serving you in the future. Sincerely, [Your Name] [Your Position] [Your Company Name]