Dear :

We are sorry to learn that the [product] we sent you on [date] arrived damaged. We are now sending you a replacement and a refund check for the $ handling expenses. Please accept our sincere apology. We hope the inconvenience to you is small.

Thank you for bringing this matter to our attention. If you have any further problem, please feel free to contact us.

Sincerely yours,

[name]

[title]