Using Pivot to create report - SQL 2005

I am not 100% sure I understand your question but here is an attempt at a solution (it does not use PIVOT and has some assumptions about your column types)... I believe you are looking for each country, along with a total number of codes, total number of active codes, total number of inactive codes, and total number of unknown codes that you are referring too as non-responders. Note that this code was tested on SQL 2008. I do not see any reason why it would not be backwards compatible with SQL 2005.

--- Clear temp objects
IF OBJECT_ID('tempdb..#MailFile') IS NOT NULL
  DROP TABLE #MailFile

IF OBJECT_ID('tempdb..#Responder') IS NOT NULL
  DROP TABLE #Responder

--- Table / Data setup
CREATE TABLE #MailFile
  ( Country     varchar(32),
    CouponCode  int )

CREATE TABLE #Responder
  ( CouponCode  int,
    Active      bit,
    Inactive    bit )

INSERT INTO #MailFile
  ( Country, CouponCode )
           SELECT 'Greece', 1
UNION ALL  SELECT 'Greece', 2
UNION ALL  SELECT 'Greece', 3
UNION ALL  SELECT 'Greece', 4
UNION ALL  SELECT 'Greece', 5
UNION ALL  SELECT 'Malaysia', 1
UNION ALL  SELECT 'Malaysia', 3
UNION ALL  SELECT 'Malaysia', 4
UNION ALL  SELECT 'Singapore', 1
UNION ALL  SELECT 'Singapore', 4
UNION ALL  SELECT 'Singapore', 5

 INSERT INTO #Responder
  ( CouponCode, Active, Inactive  )
          SELECT  1, 1, 0
UNION ALL SELECT  2, 0, 1
UNION ALL SELECT  3, 1, 0
UNION ALL SELECT  4, 0, 1

--- Return each country, along with appropriate counts (total, active, inactive, unknown)
SELECT  MF.Country, 
        QtyMailed = COUNT(MF.CouponCode), 
        Active = COUNT(R1.Active), 
        Inactive = COUNT(R2.Inactive), 
        NonResponder = COUNT(MF.CouponCode) - COUNT(R1.Active) - COUNT(R2.Inactive)
FROM    #MailFile MF
LEFT JOIN  #Responder R1
  ON    MF.CouponCode = R1.CouponCode
  AND   R1.Active = 1
LEFT JOIN  #Responder R2
  ON    MF.CouponCode = R2.CouponCode
  AND   R2.Inactive = 1
GROUP BY MF.Country