To:                   [IDENTIFY PERSON/GROUP, ex. John Smith, Joel Johnson & Bill Williams]

From:               [YOUR NAME]

Date:                [DATE, ex. July 5, 1998]

Subject:            [MEETING, ex. Meeting on July 13, 2:00 PM]

I’m afraid I will not be able to make it to our meeting on [DATE AND TIME, ex. Wednesday at 3:00 PM] as [STATE REASON(S), ex. I have previously arranged to meet with our customer, Mr. Henderson, at that time].  Since I don’t wish to disrupt your schedules, I suggest that you meet without me.  [STATE WHAT YOU WILL DO INSTEAD, ex. I’ll have my secretary forward the Gordon Industries file to your offices and I’ll speak with John on Thursday to find out your conclusions regarding our decision to terminate the account.]

I’m sorry for any inconvenience this may have caused.

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