Declining Buyer's Offer:

[DATE]

[NAME]

[TITLE]

[ADDRESS]

Dear Sirs,

Thank you for your letter of November 3 containing your counter-offer on the woolen sweaters.

Our policy is always try to meet customer’s requests. However, we offered you the best price available on these items, and simply cannot make any further discount available to you. Our quality, and price-to-ratio, far outweighs those of foreign-made like-items.

Perhaps we can discuss your handling our No 15. We would be happy to discuss this with you.

Respectfully submitted,

[NAME]

[TITLE]