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To Whom It May Concern,RE: complain about 

The reason for this letter is to express my dissatisfaction. I am sorry to say that I was extremely disappointed with .. I felt that the product / service, I received was well below the standard I expected. I had this sort of problem ... I would like your to investigate this matter, and let me know your decision. I hope that you will deal with this matter promptly as it is causing me. Waiting for your answer Yours faithfully

Please accept our sincere apologies for the inconvenience you may have experienced in respect to ... At {Comp Name}, we take pride in ensuring our customer's satisfaction. As a testament to our strive for perfection, we have taken steps to ensure that this will never happen again. We hope you are willing to give us another chance. If you have more questions about this matter, do not hesitate to contact us at {email, phone number, website, etc.).

Yours in service.