May 19, 2009
[Name of Recipient]
[City, State ZIP Code]
Dear [Name of Recipient]:
Thank you for your letter of [Date of Letter]. I agree completely that our delay in sending you the refund due you is totally unacceptable, and let me assure you that as of this writing, the refund check is already in the mail.
I am grateful to you for writing to me about the delay and your frustrating efforts to reach someone who could straighten out this small matter. I am so glad you finally reached me! You may not realize it, but we on the senior staff cannot be aware of everything that goes on here, hard as we might try. Therefore, it is feedback from a valued customer – feedback such as what you told me in your letter – that sometimes is the key to tuning things up around here,
In this case, I have already had a meeting with all departments involved in accounting and billing, and have instituted some reforms that I hope will prevent such an annoying thing ever happening to one of our customers again.
Please accept our sincere apology for the delay. Your business is important to us, and we hope to continue serving you for many years to come.