我們繼續談Letters to Friends, 今天我們談Letters to Friends之中的Letters of Apology and Rejection。雖然我們之前談過這種文體，但是今天談的是寫給朋友的Letters of Apology and Rejection，換言之是用informal的語調表達拒絕或者抱歉。我們看看以下的題目吧：
One of your friends has asked you to be a partner in his new business.
Write a letter to reply to your friend’s offer. In your letter give your opinion of your friend’s business idea
tell him whether or not you have decided to accept his offer
explain your reasons for this decision.
Sample Essay
Dear John,
I hope you’re well. Thanks for giving me some time to think about your business proposal.
First, let me just say that I think it would be a great idea to open a café on the high street. It definitely makes sense since there are no other cafés in the area.
Having said that, I’m afraid I’m going to have to turn your offer down. I’ve thought long and hard about this decision, and I just don’t think it’s the right time for me to get involved in a big project like this.
To be honest, I would struggle to find enough money to cover my share of the initial investment costs. Also, I don’t really want to leave my current job, and I think it would be impossible for me to commit to the café project while I’m still working full-time.
Best of luck with the café. I’m sure you’ll make a success of it without me!
Speak soon
Chris
範文分析：
在第一段，作者首先向他的朋友約翰問好，”I hope you’re well”(我希望你一切都好), 然後感謝朋友給他的Offer，”Thanks for giving me some time to think about your business proposal”（謝謝你給我時間考慮你的商業計畫）。
在第二段，作者肯定了約翰的商業計畫，並且給出肯定的理由。”I think it would be a great idea to open a café on the high street”, 我認為在大街上開一家咖啡館是個好主意。理由是”since there are no other cafés in the area”, 因為在這個地區沒有其他的咖啡館。
在第三段，作者告訴了約翰他的決定，那就是”I’m afraid I’m going to have to turn your offer down”, 恐怕我還是得拒絕你的Offer。同時，在這一段作者解釋了做這個決定的第一個原因，”I just don’t think it’s the right time for me to get involved in a big project like this”, 我覺得現在不是我參與這麼大專案的時候。
在第四段，作者解釋了他拒絕約翰Offer的另外兩個原因，那就是”I would struggle to find enough money to cover my share of the initial investment costs”, 我很難找到足夠的資金來支付我的初始投資成本；和”I don’t really want to leave my current job”, 我真的不想辭職現在的工作。
最後一段，作者表達了他對約翰的祝福，”Best of luck with the café”, 祝你的咖啡館好運!
我認為這篇範文寫的非常好。雖然這是一封拒絕信，但是作者並沒有在一開始馬上拒絕他朋友的Offer，而是先肯定他朋友的商業計畫。這是一種非常禮貌的拒絕方式，即使他的朋友約翰被他拒絕了，我想約翰也不會很生氣。
