考研英语小作文练习：委婉的拒绝信

　　Directions:
　　Yesterday, you received a letter of invitation from Tom Cruise, one of your American friends. You are asked to attend his birthday party. But you can not accept his invitation. Write a letter to Tom, telling him your refusal, stating your reason(s), and making an apology.
　　Write your letter with no less than 100 words. Write it neatly on ANSWER SHEET 2. Do not sign your own name at the end of the letter; use “Li Ming” instead. You do not need to write the address. (10 points)

【A Letter of Declination】
　　Jan. 14, 2006
　　Dear Tom Cruise,

　　First of all, thank you for inviting me to attend your birthday party to be held on Jan 20, 2006. I would like to accept your warm invitation but I can not due to an earlier appointment.

　　Two weeks ago, I made an appointment with one of my high-school classmates. He will accompany his mother who suffers from cancer to Beijing to see a doctor. Since he is a stranger in Beijing, he asks me for help and I have consented.

　　Anyway I feel sorry for disappointing you. However please wait to receive my surprising gift for you by EMS on your birthday. Many Happiness returns of the day!

　　Sincerely yours,

　　Li Ming
　　(119 words)