24 - after you have your list, all that remains is doing the next right thing. Rob mentioned it being an important process to where he has a sponsor engaged ... I agree whole heartily. There is a huge difference in making an apology as compared to making an amend. My sponsor helped recognize that difference just before I made each amend and was there immediately afterwords. I broke all my "I'm sorry's" when I was drunk and newly sober. Nobody wanted to hear sorry ... they wanted to see change.
One of my first amends was with a step mother who was very familiar with my membership in AA. The first words out of her mouth when we sat down were, "I'm just not homework, am I?" That was pretty humbling.
This isn't about checking a box or scratching something off a list ... this is about change. This is about change that the prior steps have prepared me for. This is the point in my recovery, where my understanding, acceptance and love for God increased 10 fold.
Having a sponsor who is genuine helped me immensely. He helped keep at the forefront of my mind, that this about correcting a wrong. If it be about paying money back to a person or institution, is was essential I do so. It it was about correcting a harm I had caused an individual, it was imperative I do so.
Of course I was sorry for what I had done. But sorry didn't correct it ... change did and still does.
I can't tell you what you will experience when you proceed with this step but I promise you, you will feel an overwhelming sense of calm & love and an elevated closeness to God. It will become more clear as to why you took the previous steps in preparing to do this and it will fill you with a willingness to move ahead with the growth steps.
I have only one wish ... to be able to see you in person as you begin this process and to see the change that will take place in you. In fellowship, I am right be side you, as we all are.

You are now at the point my friend, where we each have to face the world and be the person we have prepared ourselves to be with the assistance of those earlier steps. Enjoy this moment of recovery ... you'll reflect on it often and will be grateful for having experienced it.