Gentlemen:

Our contract entered into on [date] specifies that
we will deliver [specify goods] .

We regret to inform you that the goods herein referred to
are unavailable because [set forth reason] .

We are hereby requesting your authorization to subtitute
the following product in lieu of the one we cannot obtain:
. If you are agreeable to this, would you
please acknowledge your acceptance by letter.

We will look forward to your response.

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