1234, Main Street
Boston, MA 02123
<Recipient Address Goes Here>
We have received your inquiry about <description of merchandise> and find that we have no record of it. I suggest that you contact your shipper to try and trace the lost <type of merchandise>. Unfortunately, we cannot be responsible for returned merchandise that is lost in transit.
If we can be of further service, or if you get more information, please call me and I will take action from this end. I’m sorry that the <type of merchandise> did not meet your needs and that <it is/they are> now lost. We value your business and want to help any way we can.