1. How to start your letter？

    Thank you for your letter of July 3 in regard to the delay of your order #763482.

    I am writing to you concerning your order （#DF47658） which you placed four weeks ago.

    Your annoyance at not having received the books you ordered on May 15 is understandable.

    2. How to assure the customer that goods will be delivered？

    We have contacted our suppliers and they have informed us that they will meet all our future orders promptly.

    Your order will be shipped on Monday of next week and should arrive within three days.

    We are confident that we should be able to deliver consignments to you by the end of this month.

    If you wish to cancel the order it would be quite understandable， but we stress that we will be able to complete delivery by the end of this month and would appreciate it if you could bear with us till then.

    3. How to apologize for the delay？

    We regret this unfortunate situation over which we had no control and apologize for the inconvenience.

    It is very unfortunate that there should have been any mistake/misunderstanding， but we hope you will forgive the delay it has caused.

    4. How to end your letter？

    Please forgive the delay. I am sure there will be no similar mistakes in the future.

    The vases you ordered are being shipped today， and I'm sure you will find them worth waiting for.

    If this is not satisfactory， please let us know.

    Thank you for your consideration/understanding.

    II. SAMPLE

    范文

    Dear _________：

    Thank you for your letter of July 3 in regard to the delay of your order #763482. We are pleased to inform you that your order will be ready for delivery by July 10.

    Over the last two months， we have had some problems with the supply of these items. We apologize for the delay. We have contacted the manufacturers and they have promised that they will meet all our future orders promptly. We will monitor this very carefully as we wish to give our customers the best service possible.

    I will inform you as soon as the goods arrive. Enclosed is our new catalogue and price list， which is valid until the end of the year.

    Yours sincerely，

    ___________[name]

    ___________[title]

    Enclosure

    III. TIPS

    掌握写作要领

    1. Tell the customer that you have received his/her complaint.

    2. Apologize for the delay.

    3. Explain what caused the delay.

    4. Describe HOW and WHEN goods will be delivered.

    5. Tell the customer that measures have been taken to prevent further delays.

    6. Try to reestablish goodwill at the end of your letter