Final answer:
A polite and professional letter of apology is written to Mr. C. P. Mishra and Mrs. K. Regmi, explaining the inability to attend an event due to work commitments. The writer expresses regret and good wishes for the success of the event.
Step-by-step explanation:
February 20, 2018
Mr. C. P. Mishra
Dear Mr. Mishra and Mrs. Regmi,
I hope this letter finds you in good health and high spirits. I am writing this to convey my regret that I will not be able to attend the event on February 23, 2018, due to prior work commitments that require my attention. Despite my best efforts, rearranging my schedule has proven unfeasible.
My dedication to my work is imperative, and on that particular day, I am obligated to complete a significant project that coincides with the time of your celebration. It is disappointing, as I had been looking forward to joining you and sharing in the joyous occasion. Your event is undoubtedly important to me, and it is with sincere sadness that I extend my apologies for missing it.
Rest assured, I hold your invitation in high regard and am grateful to have been thought of. I am sure the gathering will be a wonderful and memorable one. Please do convey my best wishes to you and all those attending.
I would be delighted to hear about the event afterward, and perhaps we could coordinate a time to meet up soon, to celebrate in our way. Thank you for your understanding.
With warm regards and apologies once more,
[Your Full Name]