[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],

Your business is extremely important to us.  Please accept my apologies for the damaged [STATE PRODUCT(S), ex. compressor] shipped to you on [DATE, ex. Tuesday].  I want you to know I understand that this is unacceptable to you.  [STATE WHAT YOU WILL OR HAVE ALREADY DONE, ex. I will immediately ship to you a replacement, which will likely arrive at your site by Friday.]  In the meantime, feel free to contact me at XXX-XXXX if there are any other issues you wish me to address.

Sincerely,

[YOUR NAME, ex. Jill Jones]