              [GENERAL LETTER OF APOLOGY]

General rules:
     
     * Thank writer for taking the time to notify you of his 
        or her concerns
     * Apologize for the inconvenience or dissatisfaction.
     * Explain your responsibility/lack of responsibility 
        for the situation
     * Whether you are at fault or not, offer some small 
        token to ease the inconvenience, if at all possible
                         COMPANY
                         ADDRESS
                     CITY, STATE ZIP



Date


Name
Address
City, State Zip


Dear           ,
     Thank you for your recent letter pointing out [the 
problem].  It is our policy to make sure all our customers 
are satisfied ones, so it is helpful to have a chance to 
respond to your useful criticism.
     We are sorry this situation has inconvenienced you.  We 
are exploring solutions to the problem and will make every 
effort to improve in the area you suggested.


Sincerely,



Name
Title

