Regret Letter Dear Sir or Madam, As you may know that I have a full-time job here in Seattle as a sales manager, and my duties varies from managing people and work activities and as we are now in sale season, we have a lot of works to do which needs are working after our normal working hours. Due to that I regret to inform you that I will not be able to continue with evening course. Actually, this course gives me a lot of information about marketing strategies which I am sure when I use it in our company I am sure it will boost our sales I hope that I will be able to continue with the course after sale season finish in next month and I hope that I will have more time to study. At the end, please accept my sincere apologies if any inconvenient cause by me. Thank you for your cooperation. Sincerely, AMA