Dear Bob,
I am writing to make an apology to you for I forgot to return a music CD which I borrowed from you last week. Yesterday I have come back from Canada and I found it in my luggage. I am so sorry that you cannot listen to it at present.
The CD which I borrowed from you is made in Canada, so I believe you can find another one in your local store. How about your buying another CD by yourself and I will pay for it? If you cannot find the similar one, I would send it back to you through a post office. And if there are any other solutions you like, please let me know.
I am sorry again for my carelessness. Looking forward to your reply.
Yours sincerely,
Li Ming
Dear ______,
Much to my regret / I am terribly sorry that I am unable to ______ . It is mainly because at that time I will be full occupied by which is quite out of my expectation, and that conflicts with your . Therefore I am forced to adjust my schedule and cannot make my presence on your . I sincerely hope that you will enjoy a good time. By the way, can we have dinner together some time next week? I hope to see you soon. I am really sorry again and I trust that you will understand.
Yours sincerely,
xx
Dear ______,
I am writing this letter to apologize to you for my failing to .
The reason is that ______ . I am sorry that I cannot finish in time, but is it possible that I make up the loss by ? If so, I will put everything else aside to .
I do hope that you can understand my situation and accept my apology.
Yours sincerely,
xx