Well, with no details from which to work, here is a shot in the dark.
WITH basedata AS (
SELECT
ROW_NUMBER() OVER (PARTITION BY ProductID ORDER BY ReceiptDate DESC) AS rn,
ProductID,
ReceiptDate,
UserName
FROM
dbo.ProductTable -- Or what ever it is called
)
SELECT
ProductID,
ReceiptDate,
UserName
FROM
basedata
WHERE
rn = 1;