First Sample Paragraph
I was most concerned to receive your letter dated _____________ regarding__________
Main Body Sample Paragraph
Respond to each issue raised in this part of your letter...
Apologise when appropriate...
Show empathy - I appreciate how frustrating…
Emphasise what you have done or can do...
The company aims to consistently deliver a professional service to our customers and I would like to state that on this occasion the level of service you received was unacceptable.
Closing Sample Paragraphs
Create the correct lasting impression – the last thing you say, will be the first thing the customer remembers
Thank you for bringing this matter to my attention and that you will have no further cause for any complaint in relation to our service.
I apologise for the annoyance that this may have caused to you. The company is actively working to improve service levels and your feedback has proved to be invaluable.