i. Special circumstances for writing a memo

When the letter of refusal is written to him

ii. Special circumstances that impact the writer

When the form of the order is filled, and signs and thereafter the tee shirts are returned to the company.

iii. The purposes for writing the letter

The purpose for writing this letter is to inform Mr. Tyler Thompson that once the form for delivering the goods have been filled after the goods are delivered, then it is not allowed to return those, according to the company policies.

The other purpose why I wrote the letter to Mr. Tyler is to let him know that in the near future, the order will be reviewed more carefully before he is allowed to sign it.

Another reason is that if the company policies change in the future, then he will be informed and will be offered a 25% off discount next time he orders any goods.

iv. Feelings, needs, values and attitudes that will impact the way Tyler reads the letter.

Mr. Tyler will feel very disappointed and unpleased with the information from the letter. Unfortunately, the conditions given to him make it impossible to return the tee shirts, once delivered to him.

Company of the Super Tee Shirt

120 Cleveland Street- Des Moines, IA 50301 (515) 634-9493



To: Tyler Thompson

From: Super Tee Shirts Company

Date February 3, 2013

Re: Refusal letter for a refund of the tee shirts

Mr. Thompson,

since it appears that you were not pleased with the tee shirts which were delivered, the Super Tee Shirt company decided to write this letter to inform you that its policies do not allow return of the goods once they have been delivered to a customer. Also, after the customer has already filled the form and signed afterwards, the goods are not to be returned back.

The company also wrote the letter to let you know that the prices for the tee shirts increased, especially in circumstances when there are returns of the tee shirts.

The company apologizes for any inconveniences and dissatisfaction. Besides, you get 25% off discount next time when you order for more tee shirts.

We look forward to our cooperation.


Super Tee Shirt Company

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