DearMr.Jones:
Wehavereceivedyourletterof18thJuly,informingusthatthesewingmachinesweshippedtoyouarrivedinadamagedconditiononaccountofimperfectnessofourpacking.
Uponreceiptofyourletter,wehavegiventhismatterourimmediateattention.Wehavestudiedyoursurveyor'sreportverycarefully.
Weareconvincedthatthepresentdamagewasduetoextraordinarycircumstancesunderwhichtheyweretransportedtoyou.Wearethereforenotresponsibleforthedamage;butaswedonotthinkthatitwouldbefairtohaveyoubearthelossalone,wesuggestthatthelossbedividedbetweenbothofus,towhichwehopeyouwillagree.
Sincerely,