Regret Letter for Delay of Refund
With due respect to state that, following reading your letter regarding (date….), I can thoroughly realize why you are running out of patience.
While it would be easy to place the actual blame on our computer, this poor fellow provides received enough abuse considering that joining our company. In the end, he only follows the orders which are given to him. Consequently, please accept our apology for the delay in refunding your dollars for (origin of adjustment).
Our bookkeeping department had been instructed to issue a check to your account at once, which you will be receiving within a (number) of days.
We are grateful that your letter was exposed to our attention and we appreciate your perseverance in settling this matter. Once again, we are very sorry for your inconvenience this has caused about you. Please consider our apology.
Designation with signature….