Proposing services to a company. Sample Letter 7.13 was written to apologize for damaged goods that a customer re- ceived.Before you start preparing customer letters, you should see what's available. For example, you (the business owner) are writing Nina Brown about an unpaid bill from last month. Home page for State of Utah Business Registration and Universal Commercial Code - Utah Division of Corporations and Commercial Code. Explore our FAQ section for comprehensive career support and answers to common questions. For example, you (the business owner) are writing Nina Brown about an unpaid bill from last month. Use a business letter format that includes both parties' contact information and the date the letter is created. Include a Clear Subject Line. Register with the State of Utah Department of Commerce.