Dear [Recipient's Name], I hope this letter finds you well. I am writing to sincerely apologize for the delay in making the payment for [mention the reason for late payment]. I understand that this has caused an inconvenience to you, and I deeply regret any inconvenience caused. Firstly, I would like to assure you that this delay was by no means intentional. Unfortunately, I encountered unforeseen circumstances that hindered my ability to make the payment on time. [You may briefly explain the circumstances without sounding like an excuse.] I take full responsibility for the delay and assure you that it is not a reflection of my commitment to honoring my financial obligations. I value our professional relationship and believe in maintaining a high level of trust and integrity. To rectify this situation, I have taken immediate action to ensure the payment will be made promptly. I have attached a copy of the payment receipt, dated [mention the new payment date], as proof of my commitment to settling the outstanding balance. Rest assured, this payment will include any additional fees or interest that may have accrued due to the delay. Once again, I sincerely apologize for any inconvenience caused. I am committed to ensuring that such delays do not occur in the future. Should you have any further concerns or questions, please do not hesitate to contact me directly at [your contact information]. Thank you for your understanding and patience. I genuinely appreciate your cooperation, and I look forward to continuing our positive business relationship. Warm regards, [Your Name] [Your Title/Position] [Your Contact Information] Keywords: Georgia, Letter, Sample, Apology, Late payment, Friendly.