Which of the Following Statements Would Be Most Effective in an Adjustment

Which of the following statements would be most effective in an adjustment letter?

A) We apologize for the defective product you purchased from our store on May 3, 2014.
B) Unfortunately, you must provide the receipt in order to receive a full refund.
C) This misunderstanding will be handled directly by our Customer Relations supervisor.
D) We will be happy to issue you a full refund after you submit your receipt to our head office.