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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 Mr.Wang How are you doing thease days? Exceedingly delighted to receive the invitation of your dear son 's birthday party. But I am sorrowful to tell you that I will come to London at that time. Therefore I am writing with the intention of expressing my deep sorrow. Firstly, it is so delighted to hear your son had come to this wonderful world about one year. I wish he would grow happily and healthy. But at recent time, my company had appeared some difficulties that I need to go to the London to solve it. Therefore I cann't participate in the birthday party at that time. But no matter how sorrowful am I, the love of me to your son is real. I will prepare a delicate present to your cute son. Needless to say, it is my great prity to absent the party. I sincerely hope you can forgive my absence. Lastly wishing you have a wonderful life. Looking forward you letter.
