Refusal Letter

ABC Corporation
San Jose, Cebu City
2 July 2008

Mr. Jose O. Santos
XYZ High School
Cabancalan, Mandaue City

Mr. Santos:

I just received your letter of invitation this morning, 2 July 2008.

I'm sorry to tell you that I can't attend as your guest speaker for your annual forum on “Technical-Vocational Education and Training” , because on that particular day and time I am going to attend a meeting with the stockholders of our company and my presence is a must as the president of the company.

Thank you very much for the invitation. It's my pleasure to be invited again as your guest speaker on the next annual forum. I hope that your annual forum will be successfully done and I am hoping for your kind consideration.

Yours truly,

FLINTSTONE L. FLORITA