OBJECT: NOTICE OF DELIVERY OF SUBSTITUTED GOODS Dear [CONTACT NAME], We are in receipt of your purchase order of [DATE] but, unfortunately, we are unable to deliver the specific goods you ordered at this time because of [REASON]. However, in order to accommodate your apparent needs, we are shipping substituted goods to you which only differ from the specific goods you ordered in [EXPLANATIONS]. The purchase price of the substituted goods is [AMOUNT]. If the substituted goods are not acceptable to you, please return them at o
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