Congratulations, Miracle Mattresses — you’ve gone and done it. You’ve made the worst commercial of all time.

The first time you watch the Texas mattress company’s new ad for its “Twin Tower sale”, you could be forgiven for thinking it was a parody — a sly commentary on the fact that, one day, when it’s a distant enough memory, 9/11 will be just as commercialised as any other major anniversary.

But no — it’s just a totally legit ad for a mattress sale.

The clip packs an incredible amount of wrong into its 20 second running time, as manager Cherise Bonnano and two employees use the 15th anniversary of 9/11 to hawk their wares.

“What better way to remember 9/11 than with a Twin Tower sale?”, the ad begins, giving you a good idea what you’re in for right off the bat.

The company’s one-day sale offers customers the chance to buy any size mattress for the price of a twin-sized one. See what they did there?

Moments later, the two employees fall backwards into two towers of mattresses, sending them tumbling to the ground, while Cherise screams as if the actual Twin Towers are falling again.

Suddenly, she turns somber. “We’ll never forget,” she says, before the ad fades to black.

Unsurprisingly, the ad has been a little bit of a disaster for Miracle Mattress, and they’ve already been forced to issue an apology.

“We are very sorry we have offended you,” the statement begins.

“Our intentions were not to hurt anyone at all. Our staff is full of military and some relatives have passed away due to 9/11. We are promoters of peace and love.

“We have given abundantly to our community here in San Antonio and wish to remain known as a company who respects and loves others. We hope you find it in your hearts to forgive us. Please accept our apology.”

Putting aside the quibble that “some relatives have passed away due to 9/11″ is awfully vague, and makes 9/11 sound a bit like a communicable disease, the apology seems genuine enough.

But we have a feeling it’s not going to be enough to save them from a full-blown PR nightmare of their own making.