你这个写好POA，坦白出来，通过率还是可以的，我提供一些思路给你，加一些自己具体的过程进去，亚马逊审核人员比较反感模板式申诉信，你要根据自己的具体情况去收集详细的信息，强调你已经发现问题，你将如何去避免它再次发生，行动计划的思路在附件，另外还有以下思路也可以参考，

 根本原因：我确实是进行了该操作，并感谢亚马逊指出错误！

链接销量没达到理想，在没有完全学习亚马逊政策的情况下，用了手段（这里具体展开）操纵了评论
 1.整个过程由一名不熟悉亚马逊政策的新人负责，大家都知道，旺季已经到来，所有员工都对增加销售额充满热情，并从销售中获得高额佣金，所以这名员工自己想出了这个主意——利用第三方测评，以吸引顾客从我们的店铺购买产品。

2.主要方法：在网上搜索能够提供该服务的第三方：在收到回复后，然后该员工接受了服务商的报价，同意与他们合作。这家公司组织使用买家号从跟卖者的亚马逊账号购买商品，然后取消每个订单

3.现在收到了亚马逊的警告，认真学习了邮件里的那个政策。
这里列出来服务商的信息：
Through carefully review the Browsing History find this third party’s information,just use online chats by Tencent Instant Messenger, so we have tried to contact them by live chat, but no response, details of contacts as follow：
(1)WeChat ID: 
(2)Phone Number: 
(3)Email address: 
(4)Physical Address: 

2.采取的措施（例如暂停合作，学习政策知识列出几点来，领导公司的重视等等），可以多写几个
1) We have wrote a paperwork file announcement and had a meeting to all our staff that review manipulation is not allowed, anyone who do review manipulation, or break this rule will be punished without hesitation. And we have established a department who will be in charge of monitoring and preventing it happen again in the future.
 
2) Have arrange 3 trusted professionals to handle my seller account to make sure every step is meet Amazon standards and training the relation people to prevent the similar issue happen again.

3) We will refuse all third parties who will contact us mention about review manipulation. Don't give them any chance but do better quality items and better service.

4) Use “The Enhanced Brand Content (EBC)” function. Using this tool, you can describe your product features in a different way by including a unique brand story,enhanced images, and text placements. Adding EBC to my product detail pages can result in higher conversion rates, increased traffic, and increased sales and can assist the customer in understanding the product thus attract customers. 

5）警告邮件里会发相关政策链接，这里可以从里面列一些出来，表明你已经学习了

3.预防的措施（制定培养计划，找专业的人管理账号，学习等等，停止一切不符合亚马逊政策的行为，提高产品质量等等）
 1) Aimed to provide high quality goods, client paramount, we still have faith that inexpensive high-quality products and efficient service well received by customer,and they will leave positive reviews if they are entirely happy with our items, we believe that buyers who have already purchased our items to share their authentic experience through reviews can lead to an increase in page views and ultimately sales.

2) For the continued perfection of our products detail pages information, excellent English major translators have been hired for items detail information translation to make sure every detail is correct, fully compliance with amazon ASIN creation policy and professional described on Amazon, which can be more understandable for customers and can further improve customers’ satisfaction, it could help us winning client kudos and market share.

3) We will continue to use FBA service for all of our listings on your site to make sure every parcel arrived in time; item shipping and customer service settlement is handled by amazon so can eliminate a lot of problems. And now more than 1000pcs goods on passage.

4) Ensure every order shipped on time and tracking information timely query, send email to every customer ask them whether or not satisfied with our items and service and if they are willing to leave a feedback or review for us, try our best raise persistently clients' satisfaction, trust and reliance on our products and services.

5)We have checked all feedback, products review and complaints from our customers, contact with them to resolve their question if they are unhappy with this shopping experience. We promise them that all orders enjoy open-ended after sale service the same supreme service, I think each consumer can shop with confidence.

6) Send a special person stationed in the factory to supervise the processing flow in real time, and test products quality to ensure every item meet quality standard,make our customers shopping to ease, continue to win by quality, reputation first,customer supreme service tenet in exchange for more praise reviews.

7) Every email and complaint must be answered within the setting time(less than 12h) by our English Customer Support Team, try our best to solve the problems in time and provide them with good service, thereby get the nod from our customer.
 
8)提高产品质量，只有高质量的产品和服务才能吸引更多的客户。当我们为客户提供满意的服务时，他们自然会在我们的产品下面发表好评。因此，我们应该花费时间和精力来提高产品和服务的质量，而不是与第三方合作来操纵评论。这不符合亚马逊的政策。作为亚马逊的卖家，我们不应该以任何方式违反亚马逊评论政策。

附件提交
1、和服务商的聊天记录等操纵评论的证据
2、交易记录（转账记录）