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 substitute
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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