[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 for a return of merchandise, specifically [provide details of the merchandise, including item name, SKU/serial number, and purchase date]. Firstly, we appreciate your business and value you as our customer, but unfortunately, we are unable to accept the late return of the above-mentioned merchandise due to the following reasons: 1. [Clearly state the conditions and terms of your return policy, including the allowed timeframe for returns and any exceptions.] 2. [If applicable, mention any damage or alteration to the merchandise that renders it ineligible for return.] It is essential to emphasize that we take customer satisfaction seriously, and our return policy is designed to ensure fairness for all our customers. By adhering to these policies, we can maintain consistency and uphold our commitment to providing products of the highest quality. We understand that there may be circumstances beyond your control leading to the delay in returning the merchandise. However, we kindly request that you respect our return policy, as making exceptions in individual cases would create an unfair precedent for other customers. If you have any further inquiries or require clarification on our return policy, please feel free to contact our customer service department at [customer service contact information]. Our team will be more than happy to assist you in any way we can. Again, we appreciate your understanding in this matter and regret any inconvenience this may cause you. We value your patronage and look forward to serving you in the future as a satisfied customer. Thank you for your cooperation. Sincerely, [Your Name] [Your Title/Position] [Company Name]