Dear Mr.Green:

　　Early this week we received 34 one-gallon cans of exterior white Durable paint from you.I assume that you wish us to issue a credit memorandum for ?$261.12.

　　I am very sorry,Mr.Green,that we cannot allow you full credit on this paint,which you purchased over eighteen months ago.As announced to all our customers,we discontinued the Durable brand last April,at which time we cleared out our entire inventory.We are now handling only Luxor Sheen house paints.

　　I have a suggestion that may save time and effort for both of us.At the time we discontinued Durable,we marked it down to our actual cost of $5.76 a gallon.We are willing to give you credit for the difference between $7.68 and$5.76—or a total of $65.28.Or,if you prefer,we can return the paint to you for disposal at the price you choose.

　　Please let me know your decision right away Mr.Green,and I will take immediate? steps to handle the matter accordingly.

　　We’ve had wonderful success with the new Luxor Sheen line.Dealers are delighted with consumer acceptance—some reporting up to 40 percent increase in paint sales since they took on Luxor Sheen.We’d be mighty happy to have an ?order? from you!?　　

　　Best wishes,