Dear {Name},
Thank you so much for reaching out to me after {issue} at {Business Name}.
I am so sorry for your experience. You were right. {What should have happened.} That was what should have happened, and we clearly fell short.
I completely understand your {frustration/disappointment/etc.}. I can’t imagine {elaborate on impact}.
Again, I and everyone at {Business Name} regret what occurred, and we will strive to make sure that it never happens again. Thank you for your insights and patience.
Sincerely,
{Name}
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Index of letter of apology templates