拒絕信

　　Dear Mr. Johnson,

　　We are terribly sorry that the repair of your cassette player is really beyond our reach. There are several reasons why we left your equipment unrepaired.

　　Firstly, our technician in charge of the cassette player had been several days off for serious flu, the delayed the handling of the equipment

　　Secondly, there is no parts found in the present market to replace the volume control which really needs repairing.

　　We have the ability to replace the on/off switch, however, the cost is too high to worth it, because you can use the amount of money to buy a new one.

　　Accoring to our survey, this type of equipment is manufactured in 1985 and the manufacturer has gone out of business, so it is impossible for you to talk with them.

　　We are really sorry for our helplessness

　　Sincerely,

　　Mason

　　Manager