Dear {Name},
We regret that your order of {item} arrived late. As a company, we strive to meet all our customers' needs, and in this area today we have fallen short.
If you are no longer able to use the item, please reach out to our customer service department at {contact}. They can offer instructions on how to send it back at no charge for store credit or a full refund. {Or, feel free to keep the item}.
Additionally, I've enclosed a {coupon/voucher} that you can use the next time you shop with us. I'm confident that your order won't be late again. We have taken measures such as {supplier/shipper}.
Sincerely,
{Name}
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