Dear [Name]

Thank you for your letter of [date]. I am afraid we cannot accept your claim that [number] [products] delivered to you as part of order [number] were damaged.

I have enclosed a photocopy of our delivery note which was signed by [name], your [title], clearly noting that the delivery was made and the products were in good condition.

As you can appreciate, we do not feel we can take this matter any further on this occasion.

Yours Sincerely

[Your Name]

[Your Title]