model answer:

Dear James,

I was very shocked to get your letter saying that the noise from my flat has been spoiling your evenings and causing you some distress. I am really, really sorry about that. I had no idea that you would be able to hear so much, so I hope you will accept my apologies.

As you may have guessed, I am trying to refit my kitchen in the evenings when I get home from work. Unfortunately it is all getting longer than expected and I have been having problems with getting things to fit properly. This has meant to a lot of banging and hammering.

As the kitchen is still not finished, I have decided to call in a professional builder who will finish the work in the next day or two. He'll work only during daytime hours, so you won't be disturbed in the evenings again, I promis.

Sorry to have caused these problems,

Bill.

(157 words)