Dear Kelly,
Sorry, it’s taken me so long to write to you but at last I decided to own up to my mistake and explain why I haven’t returned your new laptop yet.
Unfortunately, I haven’t been able to return your laptop to you because it got damaged during my presentation last week. To be honest, I’ve delayed writing this letter to you because I’ve been feeling dreadfully guilty about it all knowing that it was a brand-new laptop. I am so very sorry.
Let me explain what happened, everything went well with the presentation until just near the end when I got completely flustered. At that point, I was concentrating so much on what I was saying what I accidentally knocked my cup of coffee which spilled all over your laptop. Since then, your laptop hasn’t worked properly even though I’ve restarted it a number of times.
As the laptop just won't work properly, I’ve decided to send it to a specialist I know. Actually, I’ve already talked to him and he assures me that it’ll be as good as new by Wednesday next week which will be in time for your online class that you start on Thursday. Of course, I’ll cover all costs.
I can’t apologize enough for what has happened, but please know that it will all get sorted. I hope you can forgive me.
Best wishes,
Kend
Dear Kelly,
Sorry, it’s taken me  
so
 long to write to you  
but
 at last I decided to  
own
 up to my mistake and  
explain
 why I haven’t returned your new  
laptop
  yet
.
Unfortunately, I haven’t been able to return your  
laptop
 to you  
because
 it  
got
 damaged during my presentation last week. To be honest, I’ve delayed writing this letter to you  
because
 I’ve been feeling  
dreadfully
 guilty about it all knowing that it was a brand-new  
laptop
. I am  
so
  very
 sorry. 
Let
 me  
explain
 what happened, everything went well with the presentation until  
just
 near the  
end
 when I  
got
 completely flustered. At that point, I was concentrating  
so
 much on what I was saying what I  
accidentally
 knocked my cup of coffee which spilled all over your  
laptop
. Since then, your  
laptop
 hasn’t worked  
properly
  even though
 I’ve restarted it a number of times.
As the  
laptop
  just
 won't work  
properly
, I’ve decided to  
send
 it to a specialist I know. Actually, I’ve already talked to  
him and
 he assures me that it’ll be as  
good
 as new by Wednesday  
next
 week which will be in time for your online  
class
 that you  
start
 on Thursday.  
Of course
, I’ll cover all costs.
I can’t apologize  
enough
 for what has happened,  
but
  please
 know that it will all  
get
 sorted. I hope you can forgive me.
Best wishes, 
Kend