I am writing to apologize for my fraudulent activity and the harm it has caused you. I understand that what I have done is wrong and I take full responsibility for my actions.
I would like to start by expressing my sincerest apologies for the distress and inconvenience I have caused you. I understand that my actions have caused you to lose trust in me and I deeply regret that. I understand that this is not an excuse, but I was in a difficult situation and I made a wrong decision. I should have thought of a better way to handle it.
I am aware that my actions have caused you financial losses and I am truly sorry for that. I am willing to do whatever I can to make amends for my mistake. I am willing to pay the full amount of money that I have taken from you and I am willing to take any other steps that you deem necessary for me to make up for my wrongdoings.
I am committed to making sure that this never happens again. I have taken steps to ensure that I will not be in a situation where I am tempted to commit fraud again. I have taken a course on financial literacy and I am now more aware of the consequences of my actions.
I understand that it will take time for you to forgive me, but I hope that you can find it in your heart to do so. I want you to know that I am deeply sorry and I am willing to do whatever it takes to make up for my mistake.