Apologizing for a delay in answering a complaint

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Miss P Jones 66 River Way Ottawa - Canada Dear Miss Jones,I have your letter of 1 March. I am very sorry that your previous letters have gone unanswered. I must confess that I personally never received them. I am currently investigating the reason for this.I note that you took delivery of our model PC200 and that the User's Manual was not included in the package.I have dispatched the Manual under separate cover. It should reach you within 10 days.I apologize for our original error and the unfortunate delay in answering your complaint. Yours sincerely,		Useful phrasesLine 1I am very sorry that your previous letters have gone unanswered.Line 2I am currently investigating the reason for this.Line 8I apologize for our original error and the unfortunate delay in answering your complaint.NotesPara. 1Acknowledge the complaint.Para. 2Refer to the missing goods.Para. 3Say what action you have taken.Para. 4Apologize for the error and the delay.
CommentsThe letter politely accepts the complaint. The company apologizes and takes steps to remedy the problem.	Alternative phrasesLine 1      ... that we have not answered your letters.Line 2      At the moment, I am investigating . . .Line 4      ... that we did not include the User's Manual . . Line 6      I have sent you ...Line 6      You should receive it. . .Line 8      Please accept my apologies for . . .