An apology letter to a person's boss should contain the apology, an expression of accountability and an offer of restitution. The letter writer should accept responsibility for his action and directly state what he is sorry for. Next, the letter should have an explanation of what happened and why what the writer did was wrong. The writer should offer to rectify the problem or make amends with his actions.
A business letter should have the date and a formal salutation in the heading. The date should be in month-day-year format. The salutation should be "Dear" and the boss's title and last name. The body of the letter has the content of the apology. The writing should be sincere and avoid clichés or flowery language. The body of the letter should be brief and to the point, while still containing all the parts of the apology. The writer should not use the apology letter to manipulate the recipient or offer permission in the letter for what actions the recipient can take in response. The writer may close the body of the letter by repeating his apology. The letter should end with a closing, such as "Sincerely," then the writer's signature and his printed name.