[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],

I am deeply distressed that you are unpleased with the manner in which [STATE NATURE OF COMPLAINT, ex. our collections department handled your account].  I want you to know that I also feel this matter has been poorly handled.  You have been inconvenienced and frustrated by a representative of our company, and that should not have happened.

[NAME, ex. Mr. Smith], please allow me to handle this matter for you.  [STATE WHAT YOU WILL DO, ex. I will cancel all late fees charged to your account at once and release your new order immediately after your payment is processed.]  In the meantime, [NAME, ex. Mr. Smith], feel free to contact me at XXX-XXXX if there are any other issues you wish me to address.

Sincerely,

[YOUR NAME]

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