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Dear

Thank you very much for your letter inviting me to take a part in the seminar on Computers in Education on 7 July. Unfortunately, I am unable to accept owing to a prior commitment. Pleas accept my apologies. I hope that the seminar is successfull.

Yours sincerely

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Dear

Thanks very much for your letter about the seminar in July. I'm afraid I can't make it - I'm going to be on holiday at that time. Sorry.

Good luck with the seminar.

Best wishes