Your Contact Information:
Your Name
Your Address
Your City, State, Zip Code
Your Phone Number
Your Email Address

Date

Business Contact Information:
Name
Title
Organization
Address
City, State, Zip Code

Salutation:
Dear Mr./Ms. Last Name,

First Paragraph:
The first paragraph of your letter should state what you are apologizing for, give as much detail about the situation as possible and take full responsibility.

Middle Paragraph:
Explain your role in the situation and ask for forgiveness.  Promise that it won’t happen again, and if applicable, what steps were implemented to prevent the problem from occurring again.

Final Paragraph:
Again, apologize for the inconvenience.  If possible provide a form of restitution such as a discount on the current or future transaction.

Complimentary Close:

Respectfully yours,

Signature:

Handwritten Signature

Typed Name
Typed Title