Dear {Name},
I am writing to take full responsibility for the theft of {item} and stand ready to face any consequences handed down by the {school/company/legal system/etc.}.
I wish I could say that I am not a thief. I wish I could say I don’t know what got into me. But I do know. I was {envious/broke/struggling with personal issue/etc}. This is no excuse.
I am eager to {make restitution/replace the item/apologize in person/etc.}. I am not as scared of punishment as I am angry and frustrated with myself for making such a terrible choice. I will do anything I can to mitigate the damage I have done.
Please let me know where to go from here. I am already {seeking therapy/talking with officials/etc.}, I but wanted to write directly to you and make sure that you know how sorry I am for the theft.
Sincerely,
{Name}
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