Dear Customer, Thank you for writing to (your company name). We take all customer inquiries, requests and comments seriously and do our best to help in whatever way possible. Unfortunately, we won't be able to accommodate your request for a refund. As the manufacturer's policy clearly states that once purchased the products will not be replaced in any situation. I'm enclosing a coupon to help make up for not being able to fulfill your request for a refund. We appreciate your contacting (your company name). We value your business and look forward to serving you. Please write to us anytime if you need help with another request in the future. Sincerely, (your name, your title, company name on three lines)