Dear_____________,
Thank you very much for_____________.To be honest,__________.However,the currentsituation does not allow me to do this.
This has been a difficule decision for me,but I have to do this.On the onehand,____________.On the other hand,__________.In view of these,I regretthat_____________.I hope this does not bring you much inconwenience.
I feel very sorry to disappoint you.If___________,I will __________.I do appreciateyour________.Meanwhile,I wish___________.
Sincerely yours
___________
Dear Mr. Johnson,
We are terribly sorry that the repair of your cassette player is really beyond our reach. There are several reasons why we left your equipment unrepaired.
Firstly, our technician in charge of the cassette player had been several days off for serious flu, the delayed the handling of the equipment
Secondly, there is no parts found in the present market to replace the volume control which really needs repairing.
We have the ability to replace the on/off switch, however, the cost is too high to worth it, because you can use the amount of money to buy a new one.
Accoring to our survey, this type of equipment is manufactured in 1985 and the manufacturer has gone out of business, so it is impossible for you to talk with them.
We are really sorry for our helplessness
Sincerely,
Mason
Manager
Dear Professor White,
Many thanks for your letter dated 15th August, inviting me to attend and
chair a session of the forthcoming 20xx International Conference on
Parallel Data Processing to be held in Bellaire, Michigan, from October 25 to 28, 20xx.
Much to my regret, I shall not be able to honor the invitation because I
have been suffering from a disease since this summer. I am firmly advised that it would be unwise to undertake any distant and long travel in the near future.
I feel very sad to miss the opportunity of meeting you and many others in the field of Computer Science. I wish the conference a complete success.
Faithfully yours,
Wang Xuan