Dear___________,

　　I am terribly sorry to tell you that_________,and I am writing this letter to show my deep regret.Please accept my sincere apology with gratitude.I hope you will understand my situation and excuse me for___________.

　　The reason why__________is that__________.Under that circumstance,____________.Therefore,it was not my power to___________.

　　If possible,I would like to suggest that___________.I shall be obliged if you will kindly write and tell me___________.I am looking forward to seeing you again.

　　Yours,

　　________