Dear :

We have received the letter in which you complained about the delay of the [goods] you ordered from us..

We are sorry for the inconvenience you have experienced, but we cannot be held responsible for the delay. As you can see from the enclosed copy of the bill of lading, the goods were loaded onto the ship on [date], one day before the date specified in your Purchase Order. It appears that the responsibility should rest with [shipping company].

Please let me know if you have any further questions.

Sincerely yours,

[name]

[title]