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OP, while your intentions are honorable, I would recommend just moving on.

Since s/he lost the phone in April, I'm sure they have moved on as well.

Agreed. Op has made a reasonable effort to locate the owner. That's good enough.
 
Seriously just put it up on eBay now and sell it as a bad IMEI phone at least that way you make back some of your money and someone in another country can get some use out of the device. You've tried already to get it back to the owner but it just isn't going to happen.
 
Assuming the IMEI is only blocked by AT&T, would the phone be usable on let's say, T-Mobile or a non-US carrier?
 
Walk into the police station. Tell them of the iPhone you have being stolen. Ask for a report to be filed or if not a supervisor. Ask for the report number. Now the report is on file with a proper legal number. I should know. I'm a retired police and how it's done at the department I worked at. And no, they are not the most corrupted organization on the planet. Stay off the drugs will ya

I would never do this. I have no trust in the police or our government after the last few years. They are arrougant and self serving. They have elevated themselves above us .
 
On a trip to Singapore, after the flight, I found a Kindle in my backpack. Apparently, someone thought my backpack was theirs and put it in there during the flight. (Fortunately they didn't walk off with my backpack after the flight!). I guess the near-coma induced by long flights causes these kinds of things.

I contacted Amazon. They refused to give out information about the owner, but sent me a box for sending it in to Amazon. They said they would get it to the owner.
 
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