Richard Anderson
1234, West 67 Street
Carlisle, MA 01741
(123)-456 7890.
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear Richard Anderson
Our restaurant manager has forwarded your concern about the food quality to us. Thank you very much for being very honest and straightforward with your comments. While we certainly regret the fact that the food served to you did not meet our usual standards, we also appreciate the opportunity you have given us to improve. Please accept our sincerest apologies. We hope that you will continue to visit us so that we may be able to serve you better.
Sincerely,
Gedeon