Dear Sirs,

　　We have received your letter complaining our delay of shipment,and we are very sorry that we have not been able to deliver your order on time.The delay was caused by the belated arrival of some of the raw materials.

　　It is on account of the reasons entirely beyond our control.We are glad,however,that your order will be ready for shipment next week,and we hope that they will arrive in time for the season.Please accept our apologies to you for the delay and the inconvenience it has caused you.?　　

　　Yours faithfully，