Rewrite these opening sentences of claim and adjustment letters: (a) We are sorry that we cannot accept the return of the TV that you bought on August 5. (b) You are certainly being unfair to us when...

Rewrite these opening sentences of claim and adjustment letters:

(a) We are sorry that we cannot accept the return of the TV that you bought on August 5.

(b) You are certainly being unfair to us when you insinuate that we tried to put something over on you when you bought a defective lamp.

(c) We cannot understand how your records could have been broken as you claim in your letter of March 10.

(d) We are surprised to learn that you are already having trouble with your Cine movie projector.

(e) In answer to your letter expressing dissatisfaction with your dictating machine, I wish to state that we stand behind anything we sell.