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¡¡¡¡Dear _______ ,

¡¡¡¡¢Ù I am excessively sorry to tell /say to you that _______(Ö±½Ó˵³öµÀǸÊÂÓÉ). ¢Ú Now , I am writing you this letter of apology to show my deep regret . ¢Û Please accept my sincere apology . ¢Ü I hope you will understand me and excuse me for _______(ÇëÇó¶Ô·½Ô­ÁµÄÊÂÓÉ).

¡¡¡¡¢Ý The reason for my delay/absence/negligence was that _______(¹ýʧµÄÔ­Òò). ¢Þ I had no time because _______(µ±Ê±µÄÇé¿ö). ¢ß Therefore it’s not in my power to _______(¹ýʧµ¼ÖµĽá¹û).

¡¡¡¡¢à Naturally , I want to _______(½â¾öÎÊÌâµÄ°ì·¨). ¢á I shall be obliged if you will kindly write and tell me that _______(Ï£Íû¶Ô·½Ô­ÁÂ×Ô¼º). ¢â I wish you could accept my apology .

¡¡¡¡Sincerely yours ,

¡¡¡¡Li Ming

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¡¡¡¡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