Dear Bob,

　　I am writing to make an apology to you for I forgot to return a music CD which I borrowed from you last week. Yesterday I have come back from Canada and I found it in my luggage. I am so sorry that you cannot listen to it at present.

　　The CD which I borrowed from you is made in Canada, so I believe you can find another one in your local store. How about your buying another CD by yourself and I will pay for it? If you cannot find the similar one, I would send it back to you through a post office. And if there are any other solutions you like, please let me know.

　　I am sorry again for my carelessness. Looking forward to your reply.

　　Yours sincerely,

　　Li Ming

　　参考译文：

　　亲爱的鲍勃，

　　我从加拿大回来后收拾行李时突然发现了你上周向你借的音乐CD，这才明白我忘记将CD归还给你了，我感到万分抱歉!很抱歉你现在不能听了。

　　我向你借的CD是加拿大的，所以你应该可以在当地商店买到另外一个。所以你能不能自己买一个，我把钱寄给你?如果你找不到另外一个类似的CD了，我就用特快专递把这个CD寄回去。如果有你喜欢的其他方案，请告知我。

　　再次为我的粗心道歉。期待你的回复。

　　真诚的，

　　李明

　　Dear Bob,

　　I am writing to make an apology to you for I forgot to return a music CD which I borrowed from you last week. Yesterday I have come back from Canada and I found it in my luggage. I am so sorry that you cannot listen to it at present.

　　The CD which I borrowed from you is made in Canada, so I believe you can find another one in your local store. How about your buying another CD by yourself and I will pay for it? If you cannot find the similar one, I would send it back to you through a post office. And if there are any other solutions you like, please let me know.

　　I am sorry again for my carelessness. Looking forward to your reply.

　　Yours sincerely,

　　Li Ming

　　参考译文：

　　亲爱的鲍勃，

　　我从加拿大回来后收拾行李时突然发现了你上周向你借的音乐CD，这才明白我忘记将CD归还给你了，我感到万分抱歉!很抱歉你现在不能听了。

　　我向你借的CD是加拿大的，所以你应该可以在当地商店买到另外一个。所以你能不能自己买一个，我把钱寄给你?如果你找不到另外一个类似的CD了，我就用特快专递把这个CD寄回去。如果有你喜欢的其他方案，请告知我。

　　再次为我的粗心道歉。期待你的回复。

　　真诚的，

　　李明