I regret to inform you that I will not be able

December 15, 2011

MATHER SMITH

69 N. Grant Street, Mid Lake City

California 84301

Cell :( 988) 598-1331

[Subject: Normally bold, summarizes the intention of the letter] -Optional-

Dear MATHER SMITH,

I regret to inform you that I will not be able to attend the annual Matt Corporation’s Christmas dinner. While accepting the invitation, I failed to realize that John’s play is also scheduled at the same night. My presence is required at his play.

I deeply regret not attending the party as it is always a pleasure to be there. I hope I can attend it next year. I highly appreciate your invitation and hope that you will accept my apology.

Sincerely,

Zachary

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