[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],

Thank you for your call [DATE, ex. today].  I want to assure you that your satisfaction is my prime concern.  Accordingly, please accept my apologies for our delayed shipment.  As I mentioned to you, [STATE REASON, ex. the unexpected large volume of orders this season has resulted in several back orders.]  However, I expect your order to be delivered on [DATE, ex. June 20].

Again, I apologize for the inconvenience this must have caused you.  {OFFER INCENTIVE, ex. As I value your business greatly, please allow me to offer you a 5% discount on your next order.}  Feel free to call me at XXX-XXXX if you have any concerns you wish me to address.

Sincerely,

[YOUR NAME, ex. Jill Jones]