Hey jmister9! I'm sorry to hear that the earbuds were lost! I'm sorry to say that the warranty that we honor covers manufacturer or software defects, not loss or theft. If you're carrying insurance on your line, you'd file a claim in the event your phone itself was stolen - but the insurance doesn't cover accessories. I looked at Apple's site to see if they'd support replacing these through Apple Care Plus - and while it's not entirely clear whether they'd replace an accessory for loss (rather than defect or damage), it does look like a replacement set of earpods cost the same as a service fee, so at least you wouldn't be spending more one way or the other.
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