Sample Formal or Business Apology Letter

February 25, 2008

Katherine Simpson
President, Joyful Toy Co.
345 Bluejay Lane
Denver, CO

Dear Mrs. Simpson:

I'm writing to sincerely apologize for the delay in your order. According to our records, you ordered 500 parts of item # 156 on December 12, 2007. Due to a processing error, the shipment of that order was delayed. We apologize for any inconvenience this may have caused you and your business. We have reimbursed you for the price of shipping, and the enclosed coupon will deduct 20% off your next order with us. Again, I apologize for the trouble.

Sincerely,

Morgan Cosick
Manager, Parts 'R' Us