I was honored that you asked me to perform

October 7, 2011

PAUL SMITH

2365 S Mayfield Ave

Chicago, IL 60652

Cell: (123)-555-1234

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

Dear PAUL SMITH,

I was honored that you asked me to perform at your son’s baptism on Sunday. It is an important rite of passage in a child’s like. I regret I will be unable to be part of this joyous occasion as I have a prior engagement in Leesville on that day. I am sure it will be a wonderful day with family and friends. Please accept my most sincere apologies.

Sincerely,

Albinka

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