Dear {Name},
It is with much regret that I must turn down your offer of {relationship/employment/event/etc.}.
Please know that I appreciate the generous offer that you extended to me, and that in another {circumstance/life}, I would have seriously considered it. However, {situation}.
I wish you the best in your search for the perfect match!
Sincerely,
{Name}
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Index of letter of apology templates
