May 19, 2009
[Name of Recipient]
[City, State ZIP Code]
Dear [Name of Recipient]:
We apologize about the delay in making our payment in the amount of [AMOUNT] due on [DATE PAYMENT DUE] for account number [ACCOUNT NUMBER]. Please note that the payment went out on [DATE PAYMENT MADE].
Please forgive this delay caused by a small oversight on our part. Should you have any questions, please do not hesitate to contact me.
[Title if any or delete if none]