Dear [Recipient's Name], I am writing this letter to apologize for the delay in refunding the amount of [refund amount] for the [product/service] you purchased from [Company Name]. We understand the inconvenience this may have caused you and sincerely apologize for any frustration or inconvenience this delay has caused. At [Company Name], we strive to provide excellent customer service and ensure that all refunds are processed promptly. However, due to unforeseen circumstances and an unexpectedly high volume of refund requests, we encountered a delay in processing your refund. We deeply regret any inconvenience or frustration caused by this delay, as it does not reflect the standard of service that we aim to provide. We would like to assure you that your refund is being processed diligently and will be credited back to your [method of payment] as soon as possible. Our accounts department is working diligently to expedite this process, and we anticipate the refund to be issued within [number of days]. You will receive a confirmation email once the refund has been successfully processed. Please accept our sincerest apologies for the delay in this matter. We value your feedback and satisfaction as our customer, and we are taking immediate steps to improve our refund processing system to prevent such delays in the future. We understand that your trust in us may have been affected, but we assure you that this was an isolated incident, and we remain committed to providing exceptional service to our valued customers. In the meantime, if you have any questions or require any further assistance regarding your refund or any other matter, please do not hesitate to contact our customer support team at [customer support contact information]. Our representatives will be more than happy to assist you and provide you with any updates regarding your refund status. Once again, we apologize for any inconvenience caused by this delay, and thank you for your patience and understanding. We value your continued support and look forward to serving you in the future. Sincerely, [Your Name] [Your Title/Position] [Company Name]