Dear ________________

Thank you for your letter of ____________ (date) informing us that the _____________ (item) you ordered had not arrived.

We are sorry for the inconvenience this has caused and have arranged to have another one sent to you today. In the event that the original order is delivered to you, please call the toll-free number listed on our letterhead.

We have notified our shipping agent in an attempt to discover why this problem occurred. Please accept our apology and thanks for placing your order with us.