Sample Adjustment Letter – Delay Delivery

September 12, 2002

Mr. William Macapagal
ABC Furniture
Balanga City, Bataan

Dear Mr. Macapagal:

We are extremely sorry about the delay in the delivery of the office cabinet specified in your Purchase Order No. 1245 dated August 12, 2002.

The cabinet were not delivered as scheduled because our shipment of special center drawer locks from Germany did not arrive on the expected date, September 3.  They finally reached us on August 25.  We are now rushing your order so we can assure you that you will receive the cabinet not later than October 12.

Rest assured that we shall endeavor to avoid any similar occurrence in all our future transactions.

Sincerely,

Gloria Munoz