Subject: Apology for Delay of Refund — [Customer's Name] Dear [Customer's Name], I hope this letter finds you in good health and high spirits. I am writing to sincerely apologize for the delay in processing and issuing your refund related to [reason for refund]. At the outset, I would like to express my deepest regret for any inconvenience or frustration this delay may have caused you. As a valued customer, please rest assured that your satisfaction is of utmost importance to us, and we are actively working to resolve this issue promptly. Our team has been diligently investigating the matter to identify the root cause of the delay. We have discovered that [explain the specific reason or circumstances that contributed to the refund delay]. Please accept my personal assurance that we are taking corrective measures to prevent such delays from occurring in the future. I understand the importance of the refund to you and fully empathize with your situation. Our commitment is to resolve this matter as quickly as possible. We have escalated your case to our dedicated refund department, and I can guarantee that the process is now being expedited. Rest assured, once the necessary procedures are completed, your refund will be promptly processed and credited to your account. I estimate that the refund should be transferred within [provide an approximate timeframe], given that no unforeseen circumstances arise. In an effort to make amends for the inconvenience caused, we would like to offer you [compensatory offer, if applicable]. We value your loyalty and your satisfaction, and we genuinely apologize for failing to meet your expectations in this instance. Again, I would like to stress how deeply sorry we are for the delay in refunding your money. Your patience and understanding during this time are greatly appreciated. We are committed to making this right and ensuring your continued satisfaction with our services. If you have any further questions or concerns regarding this matter, please feel free to contact our dedicated customer support team at [customer support contact details]. We will be more than happy to assist you and provide regular updates on the status of your refund. Thank you for bringing this issue to our attention, and we extend our sincerest apologies once again for any inconvenience caused. We value your trust in us and are committed to reestablishing our strong business relationship. Yours sincerely, [Your Name] [Your Title/Organization] [Contact Information]