OBJECT: WE ARE UNABLE TO OFFER A SUBSTITUTE Dear [CONTACT NAME], Your letter inquiring about [SUBJECT OF INQUIRY] was brought to my attention. While we manufacture a vast assortment of [PRODUCTS], none of our models fit the description which you provided. We have never manufactured [SUBJECT OF INQUIRY]. You may wish to direct an inquiry to the following distributor, whose firm has been in existence for many years and who may have the answer you are seeking: [NAME OF FIRM] [ADDRESS] [CITY,STATE,ZIP] I am sorry that I am un
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