My letter to Comet about my iPad 2

All my regular readers know how transparent I am when it comes to sharing information. So after I decided it should be down to Comet to sort out my iPad 2 problem, I returned to the store today. For a second time, I was refused a refund, unless I submitted my iPad to be sent away for inspection (something I am not prepared to do). I pretty much knew they would not back down today, so I went prepared with the letter below (click to zoom in).

If you feel like others should know about this, or might be able to offer up constructive comments to help me get this resolved, please feel free to share it.