结构要点致歉信是向收信人表示歉意的信件，包括三个部分：
1. 说明为何事而致歉；
2. 解释造成过失或不能履约的原因；
3. 再次致歉或提出解决方案。
Suppose you cannot attend the English evening where your sister will give a performance. Write a letter in about 100 words to make an apology to her. Do not sign your own name, using “Li Ming” instead.
Dear Lily,
Kindly excuse me for my not being able to attend the English evening the day after tomorrow.
I had promised you to go. But it happens that there will be a meeting of great importance to my company that day in Xi’an. And I have been asked to make a speech on behalf of my company. On the one hand, it is a task assigned out of my boss’ trust in me. On the other hand, I do consider it an opportunity to display and enhance my abilities. So I am afraid I cannot be present at the English evening.
I really regret that I cannot watch your performance on the spot, for I know you are always a smart singer. I’m terribly sorry. Do forgive me.
Cordially,
Li Ming
致歉信2
语言注意点致歉信必须写得坦诚，表达出真心的歉意。
Suppose you have accepted Mr. Zhang’s invitation to dinner, but you have to change your plan for some reason. Write a letter in about 100 words to make an apology to him. Do not sign your own name at the end of your letter, using “Li Ming” instead.
Dear Mr. Zhang,
It was very kind of you to invite me to dinner in your house the day after tomorrow and I originally accepted it with great pleasure. But now, much to my regret that I may not be able to keep my promise because my sister was injured in a car accident and I must look after her in the hospital for several days.
The accident happened suddenly and all my family are now busy dealing with it and caring for my sister. So I don’t think I will have the time to go to the dinner and even if I go, I am afraid I will hardly be in a cheerful mood, which may spoil the party.
I am very sorry for that and really regret that I would miss such an excellent chance of enjoying the perfect dishes with friends. Besides, please give my regards to Mr. and Mrs. Rogers when they come to dinner.
Sincerely yours,
Li Ming
