Final answer:
This is a draft of an apology letter to Mr. CP Mishra and Mrs. Regmi for not being able to attend an event due to a midterm exam in San Francisco.
Step-by-step explanation:
Dear Mr. CP Mishra and Mrs. Regmi,
I hope this letter finds you both in the best of health and happiness. It is with genuine regret that I write to inform you of my inability to attend your kind invitation on February 23, 2018. An unforeseen academic commitment in the form of a midterm exam requires me to be in San Francisco during that time. Understanding the significance of keeping pace with my coursework, I have made the difficult decision to prioritize my educational obligations.
I sincerely apologize for any inconvenience my absence may cause and I hope to have the opportunity to make it up to you both in the near future. Please accept my heartfelt apologies and thank you for your understanding.
Warm regards,
[Your Name]