4hb.com : Letters and Forms : Notice on Receipt of Unacceptable Merchandise

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.