【正确答案】
【答案解析】[高分范文]
Dear Mr. Smith,
I feel greatly honored to be invited to your Christmas party to be held on the evening of December 24th, 2008. I truly wish that I could spend the wonderful evening with you. Unfortunately, I cannot do so. I am very sorry.
I have been busy with my preparation for the National Entrance Examination for MA/MS Degree during the past several months. The exam is to be held on January 20th. Therefore, time is so limited for me. I am afraid that I should work hard day and night.
What a shame! However, i would like to express my best wishes in advance. I wish you and your friends Merry Christmas and Happy New Year!
Yours truly,
Li Ming