Dear [Customer's Name], I hope this letter finds you well. I am writing to address your request for a late return of merchandise at our Philadelphia, Pennsylvania store location. We highly value our customers' satisfaction and strive to provide the best possible service. However, in this particular situation, we regret to inform you that we cannot accept your late return of merchandise. As stated in our return policy, we kindly ask our customers to return any merchandise within 30 days of the purchase date. This policy ensures that we can efficiently process returns and maintain an optimal inventory management system. Unfortunately, your request to return the merchandise exceeds the specified timeline, and we are unable to grant an exception in this case. We understand that exceptional circumstances may arise, which could potentially impact the return process. However, due to the strict guidelines we follow, we are unable to make an exception in this instance. We believe that adhering to our return policy ensures fairness and consistency for all our customers. We encourage you to consider alternative options for your merchandise. If you would like, we can provide assistance in finding a suitable buyer, as we have seen success with customers selling their products through various online platforms. Additionally, we would be happy to discuss any further concerns you might have regarding this matter or assist you with any other queries. We apologize for any inconvenience caused and appreciate your understanding in this regard. We hope we can continue to serve you in the future and maintain a positive relationship. Should you have any questions or require any additional information, please do not hesitate to contact our customer service team at [Phone Number] or visit us in-store at [Address]. Thank you for your cooperation. Sincerely, [Your Name] [Your Position/Title] [Company Name] [Phone Number] [Email Address]