Beginning - ending: Dear Sir/Madam - Yours faithfully, Dear Ms Johnson - Yours sincerely, Dear Paul - Kind regards, Reasons for writing: I am writing to apologize for/enquire about..., I am writing in answer to your letter about..., Following our recent meeting/conversation I am writing to..., I was given your name by ... who suggested you might be able to help us., The background: As you may know, our company is based in..., As you will recall, three weeks ago/recently we..., The result: As a result of this, we have had to..., Consequently, we would like to..., The result of this is that..., The next step: What I propose is that..., In order to resolve this matter, I suggest that..., We would appreciate it if you could..., We would be grateful if you could..., Further communication: Please do not hesitate to contact us if..., I look forward to hearing from you/receiving..., Signing off: Thank you again for your understanding. , Once again, my apologies for the delay/error/misunderstanding., I hope you find this solution satisfactory.,

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