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 Sir or Madam:
The Management of China World Hotel wish to extend its sincerest apologies for the inconvenience you were caused as we were unable top accommodate you on your arrival. This is not the normal manner in which we handle our guest's reservation and we regret any undue inconvenience you were caused as result.
We hope you found the accommodation at Beijing international hotel on August 19 to be satisfactory. We regret that owing to your schedule of this visit, you were unable to return to our hotel on the next day. Kindly rest assured that we will endeavor to ensure that your future visit to us will be comfortable one.
Thank you for your kind understanding and we look forward to the opportunity to redeem ourselves y welcoming you back to China World Hotel soon.
With renewed apologies.
Yours Sincerely
Dear Sir or Madam,
Thank you for letter of 5 May 20xx.
I must apologies for the delay in replying to your letter of 15 April. Unfortunately some members of our staff have recently been off sick. This, at a time when several of our employees take their annual leave, has resulted in unavoidable delays in replying to letters.
I enclose the price list of our company as requested and look forward to hearing from you.
Your sincerely
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