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回复：Smith回复自己将于近日回国处理公司要事，不能前往，表示歉意。
【精析】
此篇作文应为回复邀请的信函。在这类信函中要注意信的格式。时间应该写在右上角，称呼应顶格并首字母大写。正文要写清楚应邀还是拒绝，若拒绝，要写清楚理由，并向邀请人致歉。
Dear Wang， Thank you so much for inviting me to your son's first birthday party. But I can't go for some reasons, I feel very sorry, I hope you can forgive me. The reason is that I have to go back to China to deal with some affairs of my company, which cannot be replaced by others. I have to go, so I cannot get away. I hope you can help me say "happy birthday" to him. I will attend his birthday party next time. When I come back to China next time, I will buy him many toys he likes to make up for it. I hope his birthday is happy, healthy, happy every day. John Smith
