How to answer to a complaint letter from customer?

Hi everybody!

I am thankful to all people who helping to other people with their problems with English.

Please help me to write a letter to a customer which is not satisfied with her vacation. She is comlpaining about bad service, auwful room and nois outsite the hotel she stayed. She wants full (or partial) reimbursement. I have to write her a letter and refuse the reimbursement in a very polite form.

Any help would be greatly appreciated.

Thanx.

Laura