Dear

When we were notified of your breach of contract, there
were several units of goods being manufactured in our
plant, which were intended for delivery to you under the
contract we entered on     [date].

It is commercially unreasonable for us to proceed to
complete these units, and are therefore notifying you of
our intent to offer these unfinished units for sale in the
near future.  We will, of course, be sending you a notice
when a specific time and date has been set for said sale.

Although we are under no obligation, we are providing you
with you with this advanced notice as to our intentions in
this matter.