[Ah, how awful not to be omniscient just long enough to know what reallly happened. Then Elsa wouldn't have accidentally made it worse for Tsuzuki. As it stands, his obvious distress moves her to put a hand on his shoulder and give a gentle squeeze.]

Please don't be sorry. Not for this. If this is what you need to do and feel, then go ahead. [She's only sorry she can't do more.] I'm sorry for what you're going through. If there's anything I can do...

[She lets the sentence hang there, open-ended like her offer, for whatever good it can do.]