If you commit any kind of mistake then it becomes your responsibility to apologize or say sorry for that mistake. By verbally or in writing you can accept your mistake any apologize for it. But if you say sorry verbally then it’s not worth it. Expect apologizing verbally if you say sorry in writing then it make good impact hence sorry letters are to be written. While writing sorry letter make sure that language used by you should be polite because it’s a sorry letter. Ms. Simon S. Clifton 1607 Pheasant Ridge Road Bensalem, PA 19020 03 September, 2010. Subject: I AM SORRY LETTER Dear, Ms. Simon On 31 st August, 2010 when you had given your promotion party I could not make it to come. I know you are very hurt because of me as you were expecting me to come in any circumstances. I am extremely sorry for not coming in your party. I almost got ready and coming for the party but suddenly my mother she got pain in her stomach and I had to rush to the hospital because there is no one else ...