Route 9
Saddlebrook, N.J. 07666

April 19,19__

Mr. Jack atterson
Jack's Hadware Store
72 Elm Steet
Kennebunk Maine 06606

Dear Mr. atterson:

We are sorry that the model 88d handsaws you purchased have not lived up
to your expectations. Frankly, we are surprised they have proved so
fragile and appreciate your returning them to us. Our lab people are
already at work trying to discover the source of the problem.

We are glad to assume the shipping costs you incurred, Mr. Patterson. But
may we suggest that, instead of a refund, you apply the price of these
saws to the cost of an order of model 78b saws. Your own experience will
bear out their reliability, and we are sure your customers will be please
with an Eterna-Tool Product.

If you will drop us a line okaying the shipment, your 78b handsaws will
be on their way within the week.

Sincerely yours,