Jimy Ortan,
1234, West 67 Street,
Carlisle, MA 01741,
(123)-456 7890
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear Jimy Ortan,,
I am apologise for the loss to the fruit tree you own when my children had been playing over it. I know that you must have felt bad at the loss since you always took very good and utmost care of all your trees. I shall not allow my children to play in your garden, and we are even trying to work out a compensation. Please do let me know that what should be a good amount to compensate the loss and to even cover the losses you incurred.We really hope we can be good friends and neighbours.
Sincerely,
Delsin