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Date:
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 subtitute 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.
Sincerely,
____________________________