Dear {Name},
I am very sorry to hear that you were unsatisfied with your purchase of {item}. We at {Company} strive always to provide quality products that are long-lasting and useful to our customers.
Please {outline of steps to return item} by {deadline date} and we will be happy to {replace the item, refund your purchase, etc.}. I am also including a gift card for {amount} that can be used at any time. I hope that you find something more to your liking at one of our retail locations, or on our website at {URL}.
Again, I'm sorry that your experience at {Company} was less than satisfactory. Thank you for your feedback.
Sincerely,
{Sender}
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Index of letter of apology templates