Dear Mr.Green,

　　The goods we received on July 15 were found not to match our order.The goods we ordered were Item No.2345,whereas the goods received were Item No.2354.

　　We cannot understand how this kind of mistake could occur at your end.We have decided to ship the goods back to your company by freight at your expense and we ask that you refund the US $15 000 which we have already paid you.Please remit this amount to our account(A/C No.1012379)with The Midori Bank,Ltd.,Minato Branch,Tokyo.Please note that we hereby also reserve the right to claim any damages arising out of your wrong shipment.

　　A quick refund will be highly appreciated.?　　

　　Regards，