To: <recipient(s)>
From: Jim Karter
cc:
Date: 03/17/05
Subject: <subject of memo>
I regret to inform you that <name of project or report> will not be completed by <date of deadline>. I believe it will be finished by <new expected completion date>.
The <reason/reasons> for delay <is/are> <reason(s).>
I believe we can make the <new expected completion date> date. I’ll keep you posted on any further developments.