（3）拒絕信
　　Dear_____________,
　　Thank you very much for_____________.To be honest,__________.However,the current situation does not allow me to do this.
　　This has been a difficule decision for me,but I have to do this.On the one hand,____________.On the other hand,__________.In view of these,I regret that_____________.I hope this does not bring you much inconwenience.
　　I feel very sorry to disappoint you.If___________,I will __________.I do appreciate your________.Meanwhile,I wish___________.

Sincerely yours
___________

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