Choose the correct option from the given alternatives to write the most appropriate Subject for a Complaint letter to the Manager, Zenith Cargo for late delivery of goods.

Regarding late delivery of goods.

The correct answer is Option (3) - Regarding late delivery of goods.

When writing a complaint letter, the subject should clearly reflect the specific issue you are addressing. Since the complaint is about the delay in delivering goods, the subject line "Regarding late delivery of goods" directly communicates the main concern to the Manager at Zenith Cargo. This ensures that the purpose of your letter is immediately understood, making it more likely that your complaint will be addressed promptly.