Thank the person for bringing the matter to your attention.
Example: Thank you for bringing this matter to our attention
Express your sympathy
Example: We are very sorry to hear that _________
Apologize if necessary
Example: We apologize for…
Please accept our apologies for_________
State what action you will take
Example: Please be assured that we will_________
Remind the reader that his/her relationship with you is important
Example: We value your custom highly.
You satisfaction is our priority.
Make a goodwill gesture if appropriate
Example: Please find enclosed/attached a discount voucher/ a discount
code for________