Dear Kate:
Excuse me for my long delaying in returning to you your Robinson Crusoe which I read through with great interest.
I had finished reading the book and was about to return it when my cousin came to see me. Never having seen the book, She was so interested in it that I had to retain it longer.
However, I hope that in view of the additional delight thus afforded by your book, you will overlook my negligence in not returning it sooner.
Thanking you again for the loan.
Sincerely yours,
Dear Kate:
Excuse me for my long delaying in returning to you your Robinson Crusoe which I read through with great interest. I had finished reading the book and was about to return it when my cousin came to see me.
Never having seen the book, She was so interested in it that I had to retain it longer. However, I hope that in view of the additional delight thus afforded by your book, you will overlook my negligence in not returning it sooner.
Thanking you again for the loan.
Sincerely yours,
dear mr. shen
we are sorry to learn of the unpleasant experience you had encountered during your last stay with us on jun. 13-15, 1999 as incorrect amount was charged onto your visa card account, it should be rmb 6787 instead of rmb 3887.42.
we have made a full investigation into matter and regret to say that it was our staffs mistake, therefore, we ask for your kind understanding as human error is bound to creep in on occasion and accept our most sincere apologies to you in this respect.
mr. shen, attached is copy of your hotel bill and amended visa card voucher with correct amount indicated for your reference and perusal. if you have any queries, please do not hesitate to contact us. your sincerely
alfred zhuang
front office manager
Dear Anne,
Thank you for your invitation to dinner at your home tomorrow evening. Unfortunately, it is much to my regret that I cannot join you and your family, because I will be fully occupied then for an important exam coming the day after tomorrow. I feel terribly sorry for missing the chance of such a happy get-together, and I hope that all of you enjoy a good time. Is it possible for you and me to have a private meeting afterward? If so, please don't hesitate to drop me a line about your preferable date. I do long for a pleasant chat with you.
Please allow me to say sorry again.
Regards,
Li Ming
译文：
亲爱的安：
感谢你邀请我于明日晚上与你和你的家人共进午餐。可是，我非常遗憾地告诉你我无法赴约，因为我将忙于准备后天的一门重要考试。错过了这么一个欢乐的聚会我深感遗憾，我希望你们能度过一个愉快的时光。对了，在我考试后我们可以见一面么？如果可以的话请随
时给我打电话，我非常期待能和你愉快地聊天。
请允许我再一次致歉。
您真诚的，
李明
道歉信是指因过失或疏忽做错了事，给别人带来了麻烦或损失，发觉后要立即写信给对方赔礼道歉时写的信件。道歉是一种礼貌，道歉信要写得坦率，诚恳。
道歉信通常包括三部分内容：1、表示歉意，道歉的原由;2、出现差错的原因，提出弥补措施;3、请求原谅。语言要诚挚，解释的`理由要真实。好的道歉信不仅会取得对方的谅解，还会增进彼此的感情。
写作"三步曲"：
表示歉意→说明具体原因、提出补救办法→再次致歉，希望得到理解。注意：
理由要尽量合理，违反生活常识将导致扣分;尽量提供一个合适的补救办法，使行文更加顺畅。
范文解析：
Directions: You were unable to attend Mr. Smith's examination on International Business English Writing because you got sick that morning. Write a letter to express the reasons for not being able to attend it and apologize.
Write the letter with no less than 100 words. Do not sign your own name at end of the letter. Use "Wang Hua" instead. Do not write the address.
Dear Mr. Smith,
I am indeed very sorry that I missed the examination on International Business English Writing you gave last Friday. I feel awful about it and want you to know what happened that day.I suddenly fell sick early that morning and my parents had to send me to the hospital. Please find enclosed a copy of the medical bill.
I sincerely ho
pe you can understand my situation and accept my apology. I would appreciate your allowing me to take a make-up examination. I will come to your office during your office hour on Monday to discuss this possibility with you. Once again, I apologize for any inconvenience caused.
Sincerely yours,
Wang Hua