Apology Letter For Lost Item

Dear {Recipient},

Please accept my sincere apologies for losing your {item}. You trusted me to keep it safe and I failed. I know how much that {item} meant to you and I feel really bad for letting you down.

If you could tell me where you purchased it, I'll check if it's still available and buy you a replacement. Otherwise, I'll just pay for it instead.

Sincerely,

{Your Name}

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