[Your Name] [Your Address] [City, State, ZIP] [Email Address] [Phone Number] [Date] [Recipient's Name] [Recipient's Address] [City, State, ZIP] Subject: Remittance of Late Fee — Massachusetts Sample Letter Dear [Recipient's Name], I hope this letter finds you well. I am writing to address the outstanding payment for the late fee associated with [Specify Reason for Late Fee]. I understand the importance of fulfilling financial obligations timely, and I apologize profusely for the delay in remitting the late fee. Upon reviewing my records, I discovered that due to unforeseen circumstances, I overlooked the payment deadline for the aforementioned late fee. However, please be assured that this was an inadvertent oversight, and I genuinely value our business relationship. In order to rectify the situation promptly, I am enclosing a check for the amount of [Amount of Late Fee] payable to [Recipient's Name]. I kindly request your understanding and assure you that this delay does not reflect my intention to neglect my responsibilities. To avoid any future incidents of this nature, I have implemented measures to closely monitor all payment deadlines to ensure timely remittance in the future. I greatly appreciate your patience and cooperation in this matter. Should you have any additional concerns or require any further information, please do not hesitate to contact me at [Your Phone number] or [Your Email Address]. I am eager to address the situation and assure you of my commitment to promptly settle my dues. Once again, I extend my sincere apologies for any inconvenience caused and appreciate your understanding. I look forward to your favorable response and the continuance of our positive business relationship. Thank you for your attention and prompt resolution of this matter. Yours sincerely, [Your Name]