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
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