Dear {Name},
They say no good deed goes unpunished, and I bet you're thinking that's really true right now! Ugh, your poor car. All jokes aside, I am so sorry that your car was damaged on my watch. I was so grateful that you entrusted your vehicle to me, and then despite my great care, {car was hit/door was dinged/etc.}.
Please let me pay for the repairs, or at least for your insurance deductible. I hope your policy isn't affected by this! {Add details about your own policy if applicable.}
Thanks again for your generosity. Please let me know of any other ways I can help make up for the damage and inconvenience.
Your friend,
{Name}
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