From
Your Name
Address
Date
To
Your Customer Name
Address
Date
Dear (Name),
ADVERTISEMENTS:
After reading your letter of____________ (Date), I can thoroughly understand why you are running out of patience. While it would be easy to place the blame on our computer this poor fellow has received enough abuse since joining our firm. After all, he only follows the orders that are given to him. Therefore, please accept my apology for the delay in refunding your money. Our bookkeeping department has been instructed to issue a cheque to you at once, which you should be receiving within a few days.
I am grateful that your letter was brought to my attention and appreciates your perseverance in settling this matter. Once again, I am very sorry for the inconvenience this has caused you.
(Your Name)
(Date)