1234, Main Street
Boston, MA 02123
07 April, 2005
<Recipient Address Goes Here>
Hello,
I realize that we have had a bit of a misunderstanding regarding <description>. I wanted to tell you that I am sorry for contributing to this error. If I had taken the time to be clearer or to make sure that you understood me correctly, this whole mess could have been avoided. I am sorry if I hurt your feelings or caused you undue stress over this situation. I hope that you will be able to forgive me and that we can learn from this misunderstanding to prevent similar problems in the future.
Please accept my sincerest apologies.
Regards,
Robert Anderson
encl: <List of enclosed items goes here>
Download sorry for the misunderstanding in Word Format