This is a copy of the certified letter I sent to Subaru.

Dear Sir or Madam,

On October 27, 2006, I bought a 2007 Subaru Impreza WRX, vehicle Identification number: JF1GD74667G500293 at Gillman Subaru North in Houston Texas. Unfortunately your product has not performed well. I have had to have the vehicle towed into the dealership twice now, because of transmission problems. The first time was immediately following an oil change on December 9, 2006. With 3050 miles on the car the transmission failed. I had the vehicle towed to Gillman Subaru North. I was then contacted by Chris Wehe on December 11th and told that Subaru of America was denying warranty on the car stating that the car had been driven beyond its designed capabilities. When I asked for proof of abuse, I was told that the only way teeth on a forged gear could come apart was from owner abuse. When I stated that the car had never been abused in anyway and that I wanted a mechanics report on the condition of the car and any findings that proved abuse. I was told by Chris Wehe that he had nothing further to discuss with me and if I were unhappy with the situation to contact Subaru of America. I then phoned S. O. A. and talked to Lisa, and was given case number 952009. She said that she would send the case to a senior rep for review and I would be contacted. When I was later contacted by Lisa, I was told that the senior rep was standing behind the owner abuse claim and that the charges would not be paid for by Subaru. I again asked for proof of abuse and was told that she was not a mechanic and could not answer the question. I then asked her what else I could do because I knew that the car had not been abused in any way. She had no suggestions for me. I then contacted the Texas Department of Transportations Lemon Law Division, they advised me to go ahead and pay for repairs and to get all parts that were taken from the vehicle and to ask for a complete worksheet on all repairs and any proof of abuse. After picking up the car on December 29th and paying $2744.70. I received a box of parts taken off the car and the repair invoice. We took these items to two different mechanics who examined the parts and this is their opinion: If the car had been abused or driven beyond its designed capabilities the clutch would have shown wear and according to the invoice it was not replaced. The synchro rings also showed no wear, under the amount of damage that Gillman Subaru claimed these should have been broken or at least shown lots of wear. The synchro rings showed no signs of wear. The shifting forks, were not replaced, if the alleged abuse would have been bad enough to tear up a new transmission these should have been damaged. The mechanics found nothing that supported Subarus claim of abuse. In the opinion of the mechanic: After looking at all the parts our findings are that the main shaft tooth broke and resulted in the second gear damage and all other items to be damaged. The shaft was defective or weak. They also asked why the bushings and bearings were not replaced, due to the metal that would have been in the transmission the bearings and bushings should have been replaced. Neither of these items show up on the itemized parts list that we were given. On February 3, 2007 I sent letters to the General Manager, sales manager and service dept. manager of GIllman Subaru North, explaining what the mechanics had found and requesting a full refund or a resolution to this problem. I have not heard from anyone. On February 12, 2007, the car again broke down with the same noise from the transmission and the clutch would not go in. I had the car towed back to Gillmans. On February 16th I was notified by Chris Wehe that it was the clutch and that as a "Goodwill Gesture" Subaru of America was going to pay for repairs. On February 20th I was again contacted by Chris and was told that they had found more problems in the transmission and it was 3rd gear this time and Subaru of America was again denying the warranty. The estimate for repairs was $4500. and this time they would be replacing the bushing and bearings as I had stated in my letter. I told Chris that I was going to contact Subaru of America because I did not feel this was fair. He said that he couldn't help because it was not their call to make that S. O. A. reps were the ones alleging abuse. I then contacted S. O. A. and was told that a person named Kevin would be contacting me after he reviewed the situation. I finally heard from Kevin Shoemaker on February 28th. I explained to him of my frustration in not being able to receive an answer as to what proof there was of abuse. I told him that Gillmans service department told me that they were not the ones that decided the car was abused. Kevin informed me that it was Gillmans and S. O. A. that decided in their opinion that it was owner abuse. After a lengthy conversation in which he also could not give me a full explanation or the answers I was seeking in what proof of abuse there was, he told me he would arrange a conference call with a man named Bill Davis. Bill Davis was more knowledgable on the workings of the transmission and he did answer some of my questions. Except for one, when I asked him why the bushings and bearings were not replaced during the first repair and if it was at all possible that the second breakdown could have been caused from metal shavings left in the system, he told me that he had confidence in subarus mechanics and if they felt it wasn't necessary then it wasn't necessary. But he couldn't tell me for sure because he wasn't familar with the second breakdown. Believe me I'm not a mechanic but after all the problems and the unbelievable lack of answers, I have done lots of research just to try and find the answers. Here is my conclusion, the only proof of abuse that I have been given is the statement that "FORGED GEARS DO NOT COME APART WITHOUT ABUSE". I researched this and my findings were that there is not a piece of metal on earth that can be without any flaws. A forged gear cannot be 100% absolute without a flaw. Nor has anyone ever been able to give me a clear answer as to whether or not all of this started because of the main shaft. I am asking for a fair resolution to this problem. There have been no modifications done on the car, it has never been raced or driven beyond its designed capabilities. I believe there is a faulty part on this car and I believe that the repairs done on the car were poor quality. The bushings and bearings should have been replaced the first time. The fact that the bushings and bearings were not replaced could have resulted in the failure of the transmission from the metal shavings left in the system. I look forward to your reply and a resolution to this problem, and will wait until March 26, 2007 before seeking help from a lawyer, consumer protection agency or the Better Business Bureau.