Dear　　This is to acknowledge receipt of the above referenced order and to inform you that the merchandise does not meet my specifications.

　　Whereas I ordered：

　　you sent me：

　　Inasmuch as this item was intended as a gift， I must cancel my order and request a refund for the merchandise.

　　If you will provide me with your instructions for returning this merchandise to your firm， I will arrange for its speedy delivery.