I am sure sorry about your loss, but have to agree with so many others.

Calling people morons or telling them to kiss you hiney (sic) is just poor letter writing and hurts the sentiment of the letter. I would have also left out the "out of business" line, as it really doesn't speak of any rational.

It sounds like to me they were doing what they could by allowing the return of four items.

The idea to donate the merchandise was much better and helped another family in need; good for you.