|APOLOGY FOR LATE RESPONSE TO LETTER
[NAME, COMPANY AND ADDRESS, ex.
14 Edith Street,
ZIP POST CODE]
Dear [NAME, ex. Tom Atkinson],
Please forgive my late response to your letter of [DATE, ex. May 20]. [STATE REASON(S), As you may know, we have recently moved into a new office and, as a result of the delays involved, my correspondences have fallen terribly behind.] I am pleased, nonetheless, to respond.
[BODY OF LETTER]
[YOUR NAME, ex. Tony Montana]