You got an invitation to take part in a party. Write a declining letter which should include: 1) the purpose of writing this

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问题     You got an invitation to take part in a party. Write a declining letter which should include:
    1) the purpose of writing this letter;
    2) the reasons for your absence;
    3) your good wishes to the participants.
    You should write about 100 words. Do not sign your own name at the end of the letter. Use "Li Ming" instead. You do not need to write the address.

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答案Dear Mr. Smith, I feel greatly honored to be invited to your Christmas party to be held on the evening of December 24th, 2008. I truly wish that I could spend the wonderful evening with you. Unfortunately, I cannot do so. I am very sorry. I have been busy with my preparation for the National Entrance Examination for MA/MS Degree during the past several months. The exam is to be held on January 20th. Therefore, time is so limited for me. I am afraid that I should work hard day and night. What a shame! However, I would like to express my best wishes in advance. I wish you and your friends Merry Christmas and Happy New Year! Yours truly, Li Ming

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