Dear (friend’s first name, co-workers first name) or Dear (Mr./Mrs./Miss) followed by last name if recipient is in management or is a business acquaintance,
In the opening paragraph of your sorry letter, explain right away that you are writing to apologize for whatever reason. It may be that you said something hurtful, missed an appointment or inconvenienced someone in some way.
The main body of your letter should briefly expand on why you were late, why you missed a lunch date, that you shouldn’t have said what you did, etc. Show the recipient that you accept responsibility for your actions, and promise that you will not make the same mistake again.
If possible, try to make amends for your actions by doing something to remedy the situation; this should be something that is suitable in the particular situation, such as buying lunch for a business associate if you missed a lunch date with them, etc.
In closing, express your sincerest apologies once more, and ask the recipient to forgive you.
If the sorry letter is written to someone in the business arena, you may consider putting it on letterhead paper. Proofread your work for spelling and grammar errors before sending. The information and tips above will help you write a sorry letter that shows the recipient you truly regret what took place.