72 Elm Street
Kennebunk, Maine 06606

April 12, 19__

Eterna-Tools, Inc.
Route 9
Saddlebrook, New Jersey 07666

Dear Sirs:

On March 1, we ordered and subsequently received one case of handsaws,
model 88b. We paid for the order with our check no. 7293, a photocopy
of which is enclosed.

When we decided to order these saws instead of model 78b, it was at the
urging of your sales representative, Harold Saunders. He assured us that
the new saws were more durable and efficient than the older model.

However, we have now had the saws on our selling floor for three weeks,
and already six have been returned with broken teeth by extremely
dissatisfied customers.

We are therefore returning the entire order of 88b saws and would like
to be refunded for their full purchase price plus shipping expenses.

Yours truly,