The second refusal letter has a couple of weaknesses that need to be addressed in order to be an effective refusal letter. One of the mistakes that I took note of was the formatting of the letter. J.C Penney Inc. is a well-known company, so it should use a letterhead stationary at the top of the letter. The inclusion of a letterhead would make the letter less informal by emphasizing who the correspondence is from and to enhance the authenticity of the letter. Another weakness that I noticed was within the introductory paragraph. The last sentence stated, "We would like to resolve this matter", but failed to address what the initial complaint was. Since the company did not clarify on the issue, it could potentially make the customer feel that