Final answer:
The refusal letter to the customer should be courteous but firm, denying responsibility for the ill health of the puppies after eight months of the original transaction, supported by a veterinarian's statement.
Step-by-step explanation:
You are faced with the task of writing a refusal letter to a customer, Ms. Alicia Baumgardner, who claims that the Doberman pinscher puppies she purchased from Red River Valley Kennels were not healthy upon arrival, resulting in one's death and the other being seriously ill. As the seller, you have evidence from Dr. Wilfred Capaccio, reinforcing that the puppies were healthy when they left your care. Therefore, you must communicate your decision to not refund the purchase price or veterinarian bills, detailing that the puppies were in excellent health at the time of sale and gently suggesting that the customer's management plays a role in the current health issues, given the time that has elapsed.