Dear
Michael,
I’m
writing this letter to you to give you some very bad piece of news. My parents
don’t allow me to go on holiday with you to the seaside.
You
know that I have a lot to study for my final exams and they think that I won’t
have enough time left after I return.
I am
very disappointed as I know that all our friends, including you and me, were
really looking forward to spending some quality time together. I really don’t
know what to do. Any ideas?
Write
to me soon.
Your
friend,
Tom