1、 SAMPLE （范文 ）
Dear _________:

Thank you for your message of October 5 in which you pointed out that two mistakes totalling $450.50 had been made on your September statement.

I apologize for the errors. They were due to a fault in our computer records. We have corrected these records, and I can assure you that similar mistakes won’t occur again. I have enclosed another statement for September which shows the correct balance of $3,243.50.

I am sorry for the inconvenience that our errors have caused you and thank you for calling them to our attention.

Yours sincerely,
____________[name]
____________[title]

2、 TIPS 掌握写作要领
1. Tell the customer that you have received his/her complaint.
2. Admit your mistake if the complaint is justified.
3. Explain the problem.
4. Describe HOW and WHEN adjustment will be made.
5. Promise that the same mistake will not occur again.
6. Apologize for any inconvenience.
7. Try to reestablish goodwill at the end of your letter. 

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