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      Dear_____________,
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      This has been a difficule decision for me,but I have to do this.On the one hand,____________.On the other hand,__________.In view of these,I regret that_____________.I hope this does not bring you much inconwenience.
      I feel very sorry to disappoint you.If___________,I will __________.I do appreciate your________.Meanwhile,I wish___________.

    Sincerely yours
    ___________

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