It all started on “TMZ Live” last week … when Sheen called in and told us, “I’m tired of lying … I’m tired of pretending the show doesn’t suck … I’m tired of pretending Ashton doesn’t suck.”

But Sheen has since had a change of heart and drafted a letter to Kutcher …which reads: 

“Dear Ashton,

My bad.

I was disrespectful to a man doing his best.

I got excited and I threw you into the crossfire, but the rest of my statement I stand behind. You however, deserve better.

Safety in your travels good sir.

CS“

So, we gotta ask …