
Dear___________,
I am terribly sorry to tell you that_________,and I am writing this letter to show my deep regret.Please accept my sincere apology with gratitude.I hope you will understand my situation and excuse me for___________.
The reason why__________is that__________.Under that circumstance,____________.Therefore,it was not my power to___________.
If possible,I would like to suggest that___________.I shall be obliged if you will kindly write and tell me___________.I am looking forward to seeing you again.
Yours,
________
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