[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 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.

I urge you to file a damage claim with the shipping company, [NAME OF SHIPPING FIRM, ex. Fastlex Shipping].  As we have mentioned to you, one of the reasons we are able to offer you reasonable and competitive prices is by stipulating in our terms of sale that we are not responsible for goods damaged while in shipment.

If you require any additional documents or information to aid you in your claim against [STATE NAME OF SHIPPING FIRM, ex. Fastlex Shipping], please call me at XXX-XXXX.  In the meantime, I am ready to re-ship your order immediately, at your request.

Sincerely,

[YOUR NAME, ex. Jill Jones]