Dear Client
As nail salon {owner/manager}, I was so disappointed to learn that you aren’t pleased with the manicure you received on {date}.
I reviewed the photos you sent, and I agree that the work is not up to our standards. Specifically, {polish application/cuticle issue/splitting/bad fill/uneven/too many layers/etc.}.
We want you to be happy, and I am open to your suggestions. I’m open to {re-doing your nails myself/refunding your money/etc.}. I’ve spoken with the nail technician who worked with you, and they asked me to extend their personal apology. They agree they did not do their best work that day due to {mitigating issue}.
I’m sorry for the inconvenience and look forward to having the opportunity to make this right.
Sincerely,
{Name}
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Index of letter of apology templates