From: support@acmecorp.com
To: 

Subject: Apologies: Refund and gift card for your damaged item

Dear [Customer First Name],

I’m very sorry your package arrived damaged. That’s not in keeping with our shipping practices. We want everyone to have a positive experience, and it’s clear that didn’t happen.

It sounds like your trip is over, and you no longer need the items. I’m sure that was both frustrating and disappointing.

I’d like to offer you a refund for the damaged items and a gift card for future use. I hope we get the opportunity to serve you again.

Sincerely,

[Your First Name]