[DATE, ex. Monday, March 31, 2008]

[NAME, COMPANY AND ADDRESS, ex.
Link Building
XYZ Inc.
1234 First Street
Suite 567
Anycity, Anystate  85245]

Dear [NAME, ex. Link Building],

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. Jill Jones]