Dear [David]:
I am afraid that you will think me unpardonably negligent in not having answered your letter dated [7, December] sooner, but when I have told you the reason, I trust you will be convinced that the neglect was excusable. When your letter arrived, I was just in [Hong Kong]. As my family could not forward it to me during my absence, it has been, therefore, lying on my desk until the moment when I took it up. Now the first thing I have to hasten to do is to write to you these few lines to express my deep regret.
I enjoyed many pleasant sights during my trip. I shall be pleased to give you an account to of them when I see you next.
Yours,
Apr. 2, 2017
Dear Jane,
I am terribly sorry to learn that you didn’t do well in the final examination of computer. I know you must be very depressed about it, but please don’t lose your heart. You have done what you can and there is no permanent winner. I think all you need is to sum up your mistakes and make a good preparation for the next time. I believe you will make it. Come on, my dear friend.
Yours truly,
Tiffany
Dear [Mrs. Harper],
I would like to express my sorrow at the recent death of your [husband].
In the long time it was my privilege to enjoy [Professor of Harper]’s friendship. I found [him] a since and helpful associate, with whom it was a pleasure [to work].
The knowledge that my thoughts are with you at his time will, I hope, be of some comfort to you.
Truly yours
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