Dear Felix
Thank you for your letter of [DATE, ex. June 10]; you are absolutely correct and we owe you an explanation for our error.
[GIVE EXPLANATION, ex. Indeed, your payment was received in a timely manner. However, our data entry personnel made an error when keying the date of receipt.] [STATE WHAT WILL HAPPEN TO ACCOUNT AND STATE NEW BALANCE, ex. Your account has been credited $52.20, leaving a balance of $1,023.43 due.]
Please accept my apologies. We will take every effort to ensure that such error does not recur.
Regards
Lydia