20 May 2005
　　Kee & Co., Ltd
　　34 Regent Street
　　London, UK
　　Dear Sirs:
　　Thank you for your letter of 20 May.
　　We agree with you that our shoes should last longer than one month. If they do not, we like to know the reason why.
　　We have carefully examined the pair you returned to us. Our production manager reports that the shoes have been thoroughly soaked and then dried by heat. Even the best quality shoes will not withstand this treatment.
　　For this reason, we regret that we cannot agree to your request for a replacement pair.
　　Yours faithfully,
　　Tony Smith
　　Chief Seller
　　——先生:
　　五月二十日来信收悉。
　　贵公司认为本公司出产的鞋子理应非常耐穿，不应只穿着一个月便损坏；本公司亦赞同此意见。
　　经仔细检查贵公司退回的鞋子后，本公司生产经理认为该鞋曾被彻底浸湿，其后再经烘干。这样的处理方法就是质料最好的鞋子，耐用程度也会减低。
　　基于上述原因，本公司非常抱歉未能接受更换要求。
　　销售部主任
　　托尼.斯密思谨上
　　2005年5月20日

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