Use formal business letter format, and read through all of these to get ideas of what to include and how to phrase things.
http://www.infoplease.com/ipa/A0002121.html
http://www2.elc.polyu.edu.hk/cill/eiw/complaint_letter_constructor.htm
http://www.writeexpress.com/complaint-letters.html
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You ordered a gift for a friend from a mail order company.When it arrived it was late and you were not happy with it.Read the advertisment and the notes you made.Then,write a letter to the company,explaining why you are not happy with the gift and asking for your money back.
So i have to make a letter of compaint considering those written above.
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