My manager at work has sent me two links for competitors in order to check their products. Unfortunately, these links are not working. 

I want to send a reply to my manager to inform her of this problem. Which of the following two replies is correct?

* > 
> Dear Ms. XXXX,
> 
> 
> The links don't work.
> 
> 
>
* > 
> Dear Ms. XXX,
> 
> 
> The links are not working.
> 
> 
>