Salutation
Make sure to address the person by title Dr.,
Mr., Ms., or Mrs
The 1st paragraph should begin with your
apology along with a detailed account of
the situation.
Include the date, time (if appropriate) and
where the infraction took place.
In the 2nd paragraph acknowledge the hurt
and damage done, take full responsibility,
without making excuses.
In the 3rd, promise that it won't happen
again, include a statement of regret, and
provide some way of easing the pain
caused or form of restitution if appropriate.
End your letter by apologizing again and
asking for forgiveness.
Dear _______________,
Please accept my sincere apology for
___________________on/at ________.
It was wrong of me to _________________,
and I am truly sorry.
Avoid using any contractions (didn't and it's,
I'm etc.). "Did not" and "It is" are more
suitable for formal apology letters. Avoid
using any casual language, slang, or vague
terms for the entire body of the letter..
I can appreciate how [hurt/angry] and
[frustrated/disappointed] you are given the
consequences of my actions and the trouble I
have caused.
(Elaborate here with details if the infraction
was serious)
I take full and complete responsibility. It was
wrong of me to [act/say/behave] as I did.
There is no excuse for that type of behavior.
Please be assured that I have taken all the
necessary measures so that this type of
mistake never happens again.
(If there are tangible concrete steps that you
have taken then include them here.)
I deeply regret it ever having happened at all
and I am willing to do whatever it takes to
correct the situation.
(If the situation warrants it or you have an
idea how to make it up to them, include those
details here.)
Once again, I am truly sorry and humbly ask
for your forgiveness.
Sincerely yours, (or Respectfully yours,)
Dear Sir

Please accept my sincere apology for incompleted delivery.