An email/letter of apology to customer regarding damaged goods during the delivery process. It apologies to the customer and confirms replacement of the goods and reimbursement. It also states that the company is taking steps to investigate the matter and ensure that similar incident will not happen in the future.
We are extremely sorry to find out that goods were damaged upon delivery. [The replacements are being sent to you right now and should arrive at the delivery location by [date].] [Please return the damaged goods [to the same shipper] / [by freight and we will reimburse you for the charges].]
[We are in the process of investigating how and when the goods were damaged and reviewing our packing and shipping processes in order to improve the handling of goods. We hope that these steps will ensure the safe delivery of the goods to our customers in the future.]