Decline the Invitation Very Cordially

[DATE]

[NAME]

[TITLE]

[ADDRESS]

Dear Sirs,

Unfortunately, Mr. Kuang-Jen Liu, President of Tai-Ho Trading Co., Ltd., has a previous engagement and will be unable to attend your dinner party on October 27, at the Hilton .

Mr. Liu extends his personal, cordial greetings to Mr. Thomas Wilson.

Respectfully,

[NAME]

[TITLE]