Write a letter to your friend, Anil expressing your inability to pay back the loan.
3/4 Model Town
Delhi 15 January,
Please accept my loving greetings. I hope this will find you in rosy health and cheerful spirits. A few days ago I received your letter. I learn that you are going on a tour to South India with your family and so you have asked for five hundred rupees. Dear Anil, I am myself deeply worried about paying back this money. I had, of course, assured you that I would return the money by the end of the year. I had thought that by that time I would become free from most of my troubles and would be able to return the money easily out of the amount of bonus. But troubles never come alone. On the one hand, your sister-in-law had fallen ill. On the other hand, one day a thief committed theft in my house. He stole away even the utensils of the kitchen. So naturally, a lot of money had to be spent on buying all the goods of the house. I shall, therefore, not be able to return your amount even though I intend to do so. But I shall pay back the loan in the beginning of May. I am really very sorry that I could not refund your money. This may prove to be a hindrance in your program of going out on a tour. If possible, you should make an arrangement of money from somewhere else so that you can go on a tour to South India. Again, I assure you that I’ll return the money in May. Do write to me the detailed description of sight-seeing spots.
Your intimate friend