[DATE, ex. Friday, February 10, 2006]

[NAME, COMPANY AND ADDRESS, ex.
Robert Brown
XYZ Inc.
1234 First Street
Suite 567
Anycity, Anystate  85245]

Dear [NAME, ex. Robert Brown],

Thank you for your call [DATE, ex. today].  I want to assure you that your satisfaction is my prime concern.  Accordingly, please accept my apologies for the delayed shipment.  As I mentioned to you, nonetheless, the delay was not caused by us.  [STATE WHERE FAULT LIES, ex. Fastlex Shipping Co. picked up your order on June 6, and it appears they have encountered some delays in shipping to your city.]  {STATE ESTIMATED ARRIVAL, IF KNOWN, ex. As far as I know, your order should arrive by the end of next week.}  [OFFER ANY HELP YOU ARE ABLE TO GIVE, ex. Allow me to call them on your behalf and attempt to expedite the shipment for you.]

Again, I apologize for the inconvenience this must have caused you.  Feel free to call me at XXX-XXXX if you have any concerns you wish me to address.

Sincerely,

[YOUR NAME]

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