Dear

Your lighter was repaired on April 19th and was shipped via
UPS on April 20th.  We can only assume that the lighter was
lost in transit.

Upon receipt of your letter, we reported the loss
immediately to the carrier and they are attempting to locate
the parcel.  We should have a report back within two weeks.

If ABC is successful in locating your lighter, then it will
be forwarded to you promptly.  If, after two weeks, they have
been unsuccessful, we will forward a check to you for the
value of the lighter.

We are sorry for the inconvenience this has caused you.