1）Accept the Customers Request and Apologize (接受顾客要求并致歉)在商业往业中，无论怎样的小心为客户服务，总不免出现失误。然而，失误本身并不可耻，重要的是勇于承认并诚心致谦。书写此类解决投诉信件时应注意：＊ 首先道谦，并说明正在采取或准备采取的纠正失误的措施；
A.Dear Mr Barrett,
The lathes you ordered are on the truck and should be your place on Friday of this week .
When I investigated the matter ,I was astounded to learn that original goods were sent to another custo9mer . Its hard to account for such an error ,and the only excuse I can offer is that weve had several part-time warehouse people this month to fill in for some of the regular crew who are on vacation .
I hope ,Mr .Barrett ,that this special shipment will compensate in part for the trouble we have caused to you. Please forgive us for our delay of shipment .
Sincerely yours ,亲爱的巴雷特先生：您所订购的车订床现已装上卡车，将于本周五运至贵处。
B．Dear Mr , Thomas,Your Order No.578
We are very sorry to learn from your letter of 15th August that the cameras supplied to the above order were damaged when they reached you .We certainly agree to the special allowance of 10% discount on the invoiced cost which you suggest .
To avoid future inconvenience and annoyance to customers , as well as expense to ourselves ,we are now seeking the advice of a packing consultant and hope the able to suggest improvements in our methods of packing .
We regret the need for you to write to us and guarantee the safe delivery of your orders in future .
C.Dear Mr . Smith,
With reference to your letter of 6th September ,in which a claim was lodged for a short delivery of 500 silk-carpets , we wish to express our deepest regret over the serious mistake .The mistake is entirely our own .It occurred as a result of staff shortage during the busy season and the fact that the number of goods is not counted carefully. We will make payment by remittance for $382. 00, the amount of claim , upon receipt of your agreement .Its embarrassing to cause inconvenience to any customer ,but unforgivable when that customer is so highly valued as you . Red-face and contrite ,I ask your indulgence and offer you my personal assurance of better service in the future .]With best regards .
We are in receipt of your letter of 20th June ,and regret the error in the statement of account for May .When this statement was made up ,it was not noticed that two items had been crossed off in invoice L903 , with the result that you were overcharged by US $ 154 .We enclose credit note for the above sum so that you may deduct it from the total before sending off your remittance .We apologize once again for the error .
E.Dear Mr. Osler,
I was distressed to receive your March 10 letter about the curtness of our sales representative .I looked into the matter and found out that the representative in question was in the process of leaving our company to enter a new field .You happened to telephone him on his final day . I can only immagine he felt little sense of responsibility and allowed himself to argue with you .
I apologize for his behavior .There is no corrective action I take , since he no longer works here . However ,we have intensified the training and supervision of our sales staff. Im sure you will find them courteous ,knowledgeable , and helpful in future .I hope this matter will not affect your good opinion about us .
Yours faithfully ,亲爱的奥勒先生： 从您三月十日来函获知我公司销售代表敷衍草率，我深感苦恼。本公司到新行业工作。碰巧您打电话是他最后天上班。我只能想象，他当时任责心不强，竟然同您发生争吵。
2） Make Adjustments or Reject the Customers Request (调整或拒绝客户的要求)顾客并非总是正确的。有时，他们会发出含糊的订单，要求获得不应得的折扣，或退回无法再行出售的订货等。解决此类抱怨或索赔，应注意以下几点：＊ 信中应强调造成误解的原因。
A．Make Adjustments (提出折衷方法) a.Dear Mr. Kennan,
We very much regret to leam from your letter of 2nd May that you are not satisfied with the quality of rice delivered .We are arranging for our Mr .Wang to call on you next week to compare the rice delivered with the samples we sent you previously .If it is found that the quality of our shipment is inferior to the samples , we are willing to take all responsibility .Sincerely yours ,亲爱的凯南先生：从贵方五月二日来函得知，贵方对收到的大米质量不满意，我方深感遗憾。
b.Dear Miss Stanley ,
I am very sorry you did not receive the eight 6－hp motors you wanted , and I guess both of us share the mistake .Your order (photocopy enclosed )lists the 7.5-hp motor along with its stock number ,yet the price indicated is for 6-hp motor .Since youve regularly ordered the 7.5, we assumed that this one was what you really wanted ,and we went ahead and shipped it .We should have checked with you ,and Im sorry we didnt .We will ,of course , ship the eight 6-hp motors immediately .Do you think you might sell the 7.5s? If so , you may wish to keep them a while , and if they dont move , you can return to us .In any event , well pay all shipping charges .Im delighted youre having such a good season with Seal line . Well be ready for your next orders . I promise no mixups. Sincerely yours,亲爱的斯坦利小姐：很抱歉您未收到的8台海豹牌6马力发动机，我想你我双方都应承担部分任责。随函附上订单的复印件，计单上所列的是7.5马力发动机和它的订购数量，然而注明的价格却是6马力发动机的价格。由于您一直定期订购7.5马力，故我们认为这次您同样需要7.5马力发动机。我们在发货前应与您核实订单，很抱歉我们未这样做。