Dear                ,

　　I’m so sorry to tell you that                    . Now, I am writing you this letter to show my deep regret.(就某事道歉) I do hope you can understand me and excuse me for ________.(希望得到諒解)

　　I will be very grateful if you are kind to listen to my explanation. The reason for my delay/absence was/is that                 . Therefore,                    .(解釋原因)

　　I wonder if ________.(詢問對方能夠接受補救方案)

　　Sincerely yours,

　　________

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