Which of the Following Is the Most Appropriate Opening for an Adjustment

Which of the following is the most appropriate opening for an adjustment message granting a claim?

A) We are very sorry to hear that your meal with us did not meet your expectations.
B) Thank you for your letter of November 16 describing your bad dining experience with us last weekend.
C) Although we believe that the food we served last weekend was of the highest quality, we are willing to refund the cost of your dinner this time only.
D) The enclosed check for $78, which covers the cost of your dinner, demonstrates our desire to satisfy our customers and earn their confidence.