High Intermediate 5B Course

Write a letter to a college include the following points:

A- Reasons for writing: you can't attend the accounting class this semester.

B-Misunderstanding: you thought it was an evening class, but it is during the day.

C- Effort on your part: your company would like to give you time off, but they can't.

D- Apology: probably your mistake, but these things happen.

E-Action required: want the college to refund the money paid for the class.