NOTICE OF NON-CONFORMING GOODS

                                   Date: _

To: _ [Supplier]

     We are in receipt of certain goods recently shipped to us
under the attached invoices.
     Certain goods as shipped do not conform to specification
or sample in the following particulars:  [Describe or attach]

_

     Accordingly, we hereby reject said non-conforming goods
and demand issue of credit and instructions for return at your
expense.

                                   Very truly,

                                   ________________________________


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