"We regret that (you / the) _______________ (are / is ) upset by
our jokes or humor. No offense or disrespect was meant
to (you / the) _____________. Certainly no one could possibly
believe that we misunderstand the seriousness of _____________.
Or that we really think ____________ are ____________.
Everyone knows it's really the ___________ that are __________.
We sincerely apologize for any ________________."