My Dear Nisha,

I hope you have already received my letter written a week ago. You know that I borrowed from you the book Great Expectations by Charles Dickens last week which I promised to return in a week’s time.

I regret to inform you that I lost it somewhere and so I am unable to return it on time. I am very sorry for my carelessness. I promise to replace it as early as I can or pay the cost. I am sure that you will forgive me for my carelessness. Convey my regards to your parents.

Yours sincerely,