Article: Start your response with a basic introduction, such as, “Dear Jacob.” If the person is a colleague or professional contact, you can try a more formal greeting by using their title, like “Dear Mrs. Hardy,” or “Dear Professor Thomas.” Depending on the circumstances, you might want to use a formal or casual tone. “I accept your apology,” or "Thank you for your apology" are appropriate formal responses for business dealings. If the apology comes from a friend or family member, you can be more informal in your response. Try, “I hear what you are saying," “Thanks,” or “It’s okay.”  If you’re not ready to move forward, acknowledge their apology by stating: “I appreciate your apology, but I am unable to accept it at this time.” No matter how you choose to respond, make sure it’s a true reflection of your feelings. You don’t want to get caught up in crafting a response that isn’t actually genuine. Don’t leave the person guessing. In addition to acknowledging their apology, let them know why you were offended or upset. Be honest and clear in your writing. Explain how the situation felt for you and why it impacted you the way that it did. For example, you can write:  “I am glad you apologized. It really hurt my feelings when you made a joke at my expense.” “It’s okay. I wish you hadn’t done this at all, but I'm ready to move past it.” “I hear that you regret what you did. I’m trying to move past this but it has really impacted how I feel about our relationship. I will need more time to think about things.” Sometimes the problem really is someone else’s fault, but it may be that both parties involved made some missteps. Reflect on whether this applies to your situation and take responsibility where it makes sense. For example:  You can write: “It was really unfair when you said that about me, but I should not have responded by returning the insult.” Alternatively, try: “It was your responsibility to make sure things went smoothly that day, but I realize now that I should have made sure you had more help.” Make it clear if you want to end the relationship with them. Or, let them know you are ready to move past the incident in question. If it is a business relationship, you may need to let the person know you will no longer be working with them. If it is a more personal relationship, you should let them know if and when you would like to see them or talk to them again. For example:  For example, you can try: “I am ready to put this behind us and move forward. Why don’t we get together this weekend?” Another approach is to write: “While I accept your apology, this incident has made me re-evaluate our business arrangement and I will not be renewing your contract at the end of this month.” If you are telling someone that you are unable to accept their apology or continue your relationship with them, sign off with a closing that is not too familiar. Try using “Sincerely,” or “Regards,” in this case. For a more positive closing, consider, “Best wishes,” or “Warm regards.” To limit misunderstandings should the email or letter get lost, ask the recipient or the mail service to confirm receipt.

What is a summary?
Open your letter with a standard greeting. Acknowledge the apology in the opening sentence. State how you feel about the situation in the body of your letter. Acknowledge your contribution to the problem if appropriate. Close the body of the letter with a clear plan for the future of your relationship. End your letter with a closing that matches the tone of your response. Mail or email the apology acceptance letter.