"I'm sorry you didn't receive the purse ... " (more) yourself, and that certainly wasn't your fault. However, I think it's unwise to list something you don't physically have in your possession. It wasn't really any inconvenience to me, though, so no harm done."
"i apologize but the purse was lost in route to m ... " (more)e, thus i was unable to ship to you I was just notified today. I have refunded your credits.. sorry for the inconvienence"