1:Peoples views onvary from person to person. Some hold thatHowever, others believe that
2:People may have different opinions on
3:Attitudes towards vary from person to person.==Different people hold different attitudes towards
4:There are different opinions among people as to
1 A good case in point is ...
2 As an illustration, we may take ...
3 Such examples might be given easily.
4 ...is often cited as an example.
Dear ,
Much to my regret / I amterribly sorry that I am unable to . It is mainly because at that timeI will be full occupied by which is quite out of my expectation, and thatconflicts with your .Therefore I am forced to adjust my schedule and cannot make my presence on your . I sincerely hope thatyou will enjoy a good time. By the way, can we have dinner together some timenext week? I hope to see you soon.
I am really sorry againand I trust that you will understand.
Yours sincerely,
Li Ming
Dear David:
I am afraid that you will think me unpardonably negligent in not having answered your letter dated 7, December sooner, but when I have told you the reason, I trust you will be convinced that the neglect was excusable. When your letter arrived, I was just in Hong Kong. As my family could not forward it to me during my absence, it has been, therefore, lying on my desk until the moment when I took it up. Now the first thing I have to hasten to do is to write to you these few lines to express my deep regret.
I enjoyed many pleasant sights during my trip. I shall be pleased to give you an account to of them when I see you next.
Sincerely yours,
Tom
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