DearTom,
It’salongtimesincewemetlasttimeandImissyouverymuch.Thanksforyourinvitation.However,IregrettotellyouthatIcan’ttraveltoAmericathiswinterholidayforsomeunavoidablereasons.(表明态度)
Firstofall,it’sthecomingoftheSpringFestivalthatmakesmeprefertostayathomeratherthantakeatraveltoAmerica.(高分句型)AsfarasweChineseareconcerned,theSpringFestivalisafamilytimetreasuredbyusall.What’smore,theCollegeEntranceExaminationiscoming.SosignificantisittomethatIwillattendsometutorialclassesduringthiswinterholidayforsomeofmyweakdivisions.(高分句型)Takingalltheabovefactorsintoconsideration,Ihavetosaysorryagain.(陈述理由)
Anyway,shallImakeitaftertheExam?Iwillappreciateitifyoucanbemyguideatthetime.(高分句型)(表达愿望)
Yours
LiHua