Dear Muhammed,
I hope you doing well. I am writing to inform you about unfortunate accident with your laptop that you lent to me.
When I was working on my presentation, I accidentally spilled coffee on your laptop. I truly wanted to wip it, but seems liquid penetrated into keyboard. I took it to repair centre and they confirmed that replacement of keyboard is required.
I am really sorry for this situation. I understand how important is your laptop to you. Please accept my apologies for the discomfort that I have caused.
To compensate for the damage, I will pay fully cost for repair. Either if you do not mind I would prefer to replace your laptop with a new one model. Please let me know which option is much better for you.
Once again, I am very sorry for the situation and promise that I will be much more careful in the future.
Your heartily, Zhursin
