Dear Mr.Green:

　　Here is our credit memorandum for $521,which covers the returned shipment of Family lawn chairs($477.80)and shipping charges($43.20).

　　Although the chairs we sent you seem to be the ones listed in your April 7 order,perhaps they are not what you had in mind.I’m sending you a copy of your order,together with a ad sheet of the Family line,so that you may check.Because we think there might have been some misunderstanding,we are paying the return shipping charges,which we don’t ordinarily do.

　　The important thing,of course,is that you have a stock of lawn chairs to meet your summer needs.Be sure to place another order soon so that you may have them for the first warm day.Separately I am sending you a section from our general summer furniture catalog;you might be more interested in the new Easy-Fold line(pages 18～22),which is fast becoming our best seller.

　　Let me know,please,how I can be of further help.By the way,we can ship your next order the same day it is received.?　　

　　Sincerely Yours,