We received this flash drive yesterday. We chose to complete a chip off due to the damage to the board, however the data is encrypted. We therefore need to try and access the data via the board. The 4 connections chip side of the break look fairly straightforward to use, however its the damage to the board to the right of 2R2 that concerns me. Do you think this is recoverable? Any advice on how to handle the damage.

unless it is a 4 layer board, then you have your work cut out

I'm kind of interested to see what controller is being used.. also a picture of the back side of the PCB. If there are any SMD's or errant vias/traces it could complicate things. It looks like a 4 layer PCB to me that's why I suggested checking for continuity before plugging it in.. don't want the magic smoke to escape.

Look closely at the four traces going from the USB contacts and see where they connect to. You can use an exact-o-knife to scrape up the green coating over the trace to make a contact point for yourself that you can then solder a small wire onto to jumper it. Worst case it should take a couple hours of working with it to get it working, unless it's multilayered, but it doesn't look like it is.

If you want, I'll do it for $300.

Agree with Arvika - chip off recovery best option. As it is physical damage, the issues that usually complicate chip-off recovery should not exist.

SM3255EN Q AA do not crypt data.
This case is 5 minutes job

Jeremy if you want this I can send it to you.

Then you wouldn't learn anything
My personal advice.. get the following tools:
10x (I use 20x) microscope off Amazon (not a camera)
Attach some 32-40AWG Teflon coated solid wire to a USB connector
Some "real" tweezers (eg: Wiha), not cheap garbage
A small chisel soldering tip.
A multimeter with continuity testing.

Make sure +5 and GND aren't shorted.. if it is shorted try cleaning up the copper layer in the middle.. proceed from there.

Other options include a donor PCB board, I'm sure HaQue has one in his museum of donors.
Sometimes you can get away without an "exact" match, I'll usually compare PCB designs or swap both the controller and NAND chip if the PCB is a match..
Note: some controllers use resistors (usually beside each other) to enable/disable some NAND chips so you may need to copy that configuration.

If this flash is crypted it would be strange. Maybe user use some program to crypt data? I never meet SM controllers with crypt option. It would be nice look at dump. If you are able share it let me know via PM.

Thanks for the offer, I will knuckle down and do some more work (as instructed by Jeremy ) and let you know.