Sirs,  Your twelve thousand 'Smart' watches were received by our company this morning. However, we wish to make a number of complaints concerning the serious delay in delivery and your failure to carry out our instructions regard to this order. It was firmly pointed out from the beginning that the delivery date had to be less than six weeks from the original order in order to satisfy our own customers' requirements. While we understand that delays in production are occasionally unavoidable, we must point out that the major reason why the order was placed with your company was that we were assured by you of its simplicity, and that your existing stocks were sufficiently high to ensure immediate shipment. Late delivery of the goods has caused us to disappoint several of our most valued customers, and will have an unfavorable effect on future orders. The second complaint concerns the difference in colour between the watches we ordered and those delivered. It was stated clearly in the order that watches in combinations of green/purple and orange/purple only were required. However, only half the watches in the delivery received are of the colours specified. Our Hong Kong agent informed you of the importance of following our instructions exactly, since we consider there to be only a limited market in this country for watches of other color1s at the present time. Any watches that are not of the specified colours will, of course, be returned to you. We are also somewhat concerned about the rather poor quality of the goods received, since it is obvious that the watches that finally arrived have been made from not good enough materials and have been produced to a lower standard than those in the sample. We have also found that a number of the watches do not appear to be working. Whether the latter problem is due to poor production, or damage in transportation is not yet clear, but we should like to point out that we feel this matter to be entirely your fault. As a result of the above problems, therefore, we feel that the most suitable course of action is to return to you unpaid any of the goods considered unsatisfactory. We shall also, of course, be forced to reconsider whether any further orders should be placed with your company. We look forward to your early reply. Yours sincerely, John Smith The general attitude of the letter is   _  .
firm but polite angry and impolite reasonable but impolite regretful and polite