Apology for Delay of Refund
After reading your letter of 12-12-2012, I can thoroughly understand why you are running out of patience. While it would be easy to place the blame on our computer, his poor fellow has received enough abuse since joining our firm. After all, he only follows the orders that are given to him. Therefore, please accept my apology for the delay in refunding your money for [basis of adjustment].Our bookkeeping department has been instructed to issue a check to you at once, which you should be receiving with in a few days. I am grateful that your letter was brought to my attentionand I appreciate your perseverance in settling this matter.Once again, I am very sorry for the inconvenience this has caused you.