Dear David:
I am afraid that you will think me unpardonably negligent in not having answered your letter dated 7, December sooner, but when I have told you the reason, I trust you will be convinced that the neglect was excusable.
When your letter arrived, I was just in Hong Kong.
As my family could not forward it to me during my absence, it has been, therefore, lying on my desk until the moment when I took it up.
Now the first thing I have to hasten to do is to write to you these few lines to express my deep regret.
I enjoyed many pleasant sights during my trip.
I shall be pleased to give you an account to of them when I see you next.
Sincerely yours,
Tom
Dear Sarah,
I am terribly sorry to tell you that I am unable to attend your birthday part next Thursday evening.
That is owing to the fact that my younger brother suddenly fell ill and was taken to a hospital this morning.
I have to go there immediately and take care of him.
As told by the doctor in charge, it will take around five days for him to recover and I have asked my boss for a leave.
I really regret that I cannot go to celebrate your birthday personally and would miss the perfect chance of enjoying myself with all our old friends.
I have chosen a small gift for you and will send it to you tomorrow to show my best wishes.
Besides, please give my regards to our friends when you meet them at the party.
Cordially,
Li Ming
Dear Charlie,
Kindly excuse me for my not being able to see you off at the airport this Saturday as I have promised.
A major business partner of our company will be attending an important conference in Xiamen this weekend, and my boss finally chooses me to accompany him there to negotiate about a new transaction.
I have just been informed of this plan and am happy about the decision—this is an opportunity to both display and enhance my abilities, so I am afraid I cannot be present at the airport.
Pursuing study overseas is an essential step in the accomplishment of your dream.
How I wish I could have the chance to share with you my personal feelings and suggestions before you are away! I hereby send you a gift to wish you good luck.
Please forgive me.
Cordially,
Li Ming