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___________.

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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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