Write an appeal letter to amazon for seller account suspension

I am seller on Amazon. On November 21st 2017 my selling privilegies were removed due to higher Order Defect Rate (ODR) than the give 1% threshold. My ODR is currently 4.44%, which resulted from one negative feedback left by the buyer as a result of incorrect description of the item and one A-Z claim. I need an appeal letter with viable Plan of Action (POA) from someone with good experience in appealing amazon decision, to successfully appeal the decision. Here is the message from Amazon: This is XXX from the Amazon Account Health team. I attempted to reach out to you today, to discuss the status of your account but was unsuccessful. Recently, there have been some problems with your orders and your Order Defect Rate is currently at 4%, which is higher than the goal of 1%. As a result, your selling privileges will be removed. In order to appeal this enforcement, you will need to submit a viable Plan of Action (POA). I recommend you submit your POA as soon as possible as it will expedite this process and reduce your account downtime. When creating your POA be sure to show that you have identified the problem and how you have changed your practices to prevent them from happening again. I recommend that you look at your negative feedback and A-to-z claims and make a plan to get back on track. While drafting your Plan of Action be sure to include the root causes of these defects as well as how you will prevent them moving forward. - Materially Different Product As Described - Defective Products