Dear

This is to acknowledge that we are in receipt of your

notice whereby you informed us that the goods shipped to

you on [date] did not conform to our agreement dated

[date].

We regret this unintentional mistake on our part, the

reasons for which were [explanation]

While we recognize that the time for performing under this

agreement has expired, we are requesting that you extend

the time to [date] in order that we may cure the

defect by replacing the shipment with goods that conform

to our agreement.

Please accept our apology for this inconvenience. We will

be looking forward to your response.