[Date]
Dear [name]:
Thank you for your patience with our hiring process. We are anxious to have you join our team, and we know that you are ready to start work with [company name] as well. Unfortunately, we are unable to provide you with a definitive start date at this time due to [insert reason for the delay].
We hope that you will be able to join [company name] once these circumstances change. We have every intention of fulfilling our offer of employment dated [date] barring unforeseen circumstances.
We are committed to staying in touch with you by [mail/e-mail/phone] regularly to keep you advised of any updates to these circumstances. If at any time you wish to revoke your acceptance of [company name]'s offer of employment, please contact me at [contact information] immediately.
Thank you again for your understanding and patience. I look forward to communicating with you again soon.
Sincerely,
[Name]
[Job title]
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