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1. Letter Head and Date: Complete business contact information of the sender and current date

2. Recipient Details: Full name, title, and address of the person/department handling the complaint

3. Reference Line: Subject line clearly identifying the nature of the complaint and any relevant reference numbers

4. Complaint Background: Brief summary of the initial complaint and any relevant history

5. Investigation Findings: Detailed explanation of how the complaint was investigated and what was discovered

6. Resolution Details: Clear statement of how the complaint has been or will be resolved

7. Action Steps: Specific steps being taken or to be taken to implement the resolution

8. Closing Statement: Professional closing with apology if appropriate and commitment to customer satisfaction

9. Signature Block: Name, title, and contact information of the authorized representative

1. Attachment A - Supporting Documentation: Copies of relevant receipts, correspondence, or other evidence supporting the complaint investigation

2. Attachment B - Resolution Form: Any forms that need to be completed by the customer to accept the resolution

3. Attachment C - Compensation Details: Detailed breakdown of any compensation or refund calculations if applicable

4. Attachment D - Terms and Conditions: Relevant company policies or terms that apply to the resolution