You have lost a book that you had borrowed from a friend. Write a letter to him/her apologizing for the loss.

7G, Rainbow Colony,
M.G.Road, Dharavi,
6th January 2009

Dear Raju

I feel rather ashamed to tell you that the book, ‘the Invisible Man’ by H.G. wells, that I had borrowed from you, is lost. I’ ve searched high and low for it but could not find it. I asked all the bookstores in Belapur if they had a copy, but it seems that it is not available. I have written to my uncle who stays in Mumbai to try to get a copy. When you come down for the summer vacation, I hope to have it for you. In case I don’t, then I shall give you another good book as a gift.
Raju, you may think that I am quite an irresponsible person, and I guess you are right. I’m so ashamed that I didn’t have the courage to call you and tell you about it. That is why I am writing this letter. I hope this little incident does not affect our friendship. Please forgive me. And if you decide never to lend me a book again, well, I guess I deserve it.

Most apologetically,

Yours sincerely,