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APOLOGY FOR LATE RESPONSE TO LETTER

[Date]


[NAME, COMPANY AND ADDRESS, ex.
Tom Atkinson
COMANY Inc.
14 Edith Street,
Hackney West,
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]

Sincerely,


[YOUR NAME, ex. Tony Montana]
 

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