June 28, 2005
Emmanuel R. Santos
Technical Assistant
Engineering Department
ABC Engineering Firm
Dear Mr. Santos:
I would like to apologize for the delay in issuing your salary. We realized that this creates a financial difficulties for many of our employees. I will make sure that you will get your salaries on July 2, 2005, Friday.
We will make properly precautions to avoid the error we encountered. Moreover, we will be changing to a new payroll system to prevent problems like this in the future.
Please accept our sincere apology. If you have any concerns regarding this matter, please contact me at 025-515-9568.
Sincerely yours,
Annalee R. Salazar
Manager