This study is an investigation of L2 learners' complaint response strategies in different contexts (i.e., social distance and directness of complaints). Twenty Taiwanese EFL learners participated in the study, and their strategies were elicited in a conversation. The results showed that Taiwanese EFL learners used both apology and non-apology strategies in responding to complaints, and they used similar strategies in the long and short social distance conditions (except for the strategy offering alternatives). In addition, "confirmation" and "offering repair" were used more frequently in less direct complaints than in more direct complaints. These results are discussed with implications for EFL/ESL pedagogy and research.