Unit 17 Transcription Key

     144.  Reading and Dictation Practice
            Dear sir: We wish to correct the mistake that we found in the
            credit on your monthly statement.  You were credited
            with $44.16 instead of $84.16.

            It appears
            that the railway agents delivery charge of $40 (which
            in this instance is approximately twice the usually charge) was
            responsible for the difference between the credit given you and the credit
            that you should have received on your statement of the first of the month.
            Our attention was called to this overcharge and we took the
            matter of immediately with the railway division office, which
            in response to our complaint has not issued us a credit
            memorandum [memo] for the $40 to cover the difference.  This
            enables us to give you the credit due you, as
            shown on the enclosed statement.

            We very much
            regret this error and hope that you will accept our
            explanation in the spirit in which it is given.  Yours truly,

            [161 words]

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