Subject: Apology for Delay of Refund in Massachusetts — Sample Letter Dear [Customer's Name], I hope this letter finds you well. I am writing to sincerely apologize for the delay in processing and refunding your payment in regard to [specific transaction or service]. Please accept my deepest apologies for any inconvenience this may have caused you. [Optional: Briefly explain the reason for the delay, such as technical issues or an unexpected backlog.] Our company places great importance on providing efficient and timely services to our valued customers like yourself, and it deeply troubles us to have let you down in this instance. We understand that your refund was expected within a reasonable time frame, and we genuinely regret the delay. Rest assured, we have already taken corrective measures to resolve the issue and expedite the refund process. As of today, your refund has been processed, and it should reflect in your account within [provide a specific time frame]. Furthermore, we would like to assure you that such delays are not representative of our usual standards of service. We have analyzed our internal procedures to identify the root cause of this problem, and we are working diligently to avoid similar situations from occurring in the future. We greatly value your trust and satisfaction as a customer, and we assure you that we are taking every necessary step to prevent such delays from happening again. Customer satisfaction is of utmost importance to us. To express our regret for the inconvenience caused, we would like to offer you a [discount, gift, or future promotional offer (if applicable)]. We hope that this gesture can help to restore your faith in our commitment to providing outstanding service. Once again, we deeply apologize for any inconvenience caused by the delayed refund. We appreciate your understanding and patience throughout this process. If there are any further concerns or questions, please feel free to reach out to our customer service team at [customer service contact details]. Thank you for your patience, and we genuinely appreciate your continued support. Sincerely, [Your Name] [Your Title/Position] [Company Name]