Dear [Customer's Name], I hope this letter finds you in good health. I am writing to sincerely apologize for the delay in processing and issuing your refund. Your satisfaction is of the utmost importance to us, and we deeply regret any inconvenience this delay may have caused. We understand that your refund was expected to be processed within [specific timeframe] following your request dated [date]. However, due to unforeseen circumstances and an overwhelming number of refund requests during this period, we faced unexpected delays in processing. Please be assured that our team has been working diligently to resolve this matter and expedite the refund process as soon as possible. We truly value your patience and understanding during this time. To compensate for the delay, we have taken the initiative to expedite the processing of your refund and have already liaised with our finance department to ensure prompt payment. You can expect the refund to be processed within the next [timeframe, e.g., 3-5 business days] and reflected in your account shortly thereafter. Once again, please accept our sincerest apologies for any inconvenience caused by this delay. We understand the frustration and disappointment you may have experienced and remain committed to providing you with excellent customer service. Mistakes like this are not reflective of our standard practices, and we have taken steps to ensure that such delays do not occur in the future. In addition to the expedited refund, we would like to offer you a [discount, voucher, etc.] for your next purchase with us as a gesture of goodwill. We highly value your continued support and want to make it up to you. If you have any further questions or concerns regarding your refund or any other matter, please do not hesitate to reach out to our customer support team at [contact details]. We are here to assist you and ensure that all your concerns are addressed promptly. Thank you once again for your understanding and patience. We look forward to serving you in the future and providing you with the exceptional service you deserve. Warm regards, [Your Name] [Your Title/Position] [Company Name]