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: "Yours faithfully," (if you started with "Dear Sir or Madam") or "Yours sincerely," (if you used a name). 2. Sample Essay: formal Complaint (Task 1)

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: You recently bought a piece of equipment for your kitchen, but it did not work. You phoned the shop, but no action was taken. Write a letter to the shop manager. Response :Dear Sir or Madam, : "Yours faithfully," (if you started with "Dear