I am writing this letter to apologize for not noticing your need and to offer my assistance and help in any way I can.
I understand that you have been struggling with [situation], and I want to express my sincerest apologies for not being aware of your situation and not offering my help sooner. I should have taken the time to notice that you were in need and offered my assistance.
I want to make sure that you know that I am here for you and that I am willing to help in any way I can. I know that it can be difficult to ask for help, and I want to make sure that you know that you can come to me for anything. Whether itÕs a listening ear, a shoulder to cry on, or help with the situation, I am here for you.
I understand that this apology may not be enough to make up for my mistake, but I hope that it helps you to know that I am here for you. I am so sorry for not noticing your need and not offering my help sooner. Please let me know if there is anything I can do to help.