I am truly sorry for my rudeness, and for my refusal to see that my actions were hurtful and insulting. I know that I made matters worse by insinuating that it was your fault for being offended. Saying, "Sorry you feel that way" is not a real apology—it's simply more hurtful. I should have acknowledged the legitimacy of your feelings and looked at my own behavior and how I could change it.
I am aware now that what I said and did was not funny, thoughtful, or appropriate. You were right to be angry and upset with me, and I offer my whole-hearted apologies, both for my behavior and for my failed attempt at making it right.
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Index of letter of apology templates