中间段落：叙述信函的主题。必要时可以分成数段展开议论。
● 叙述事情
我们被告知……
We are told that...
我们从青木先生那儿了解到……
We understand from Mr. Aoki that...
我们察觉到……
We observed that...
We found out that...
We discovered that...
我们希望提醒贵方注意……
We would like to call your attention to... *用于必须说出很严重的事情时。
我们想利用这次的机会就……事提醒您。
May we take this occasion to remind you that... *有礼貌但语气严厉。用于欠款到期不还等情况时。
May we take this opportunity to remind you that...
● 转达希望
我们希望您能……
We hope that you will...
我们希望收到……
We hope to receive...
我对……很感兴趣。
We are interested in... *适用于索取资料时。
我们渴望知道……
We would be interested to learn...
如果您能告诉我们……，我们将不胜感激。
We would appreciate it if you will let us know...
We would appreciate it if you would let us know...
We shall appreciate it if you would let us know...
我们能麻烦您将……寄给我们吗?
May we ask you to send us...?
● 致谢
非常感谢您为我们提供的一切。
We thank you for your offer.
您……，我们不胜感激。
I appreciate very much that you...
对贵方的大力合作我们万分感激。
We appreciate your cooperation and... *cooperation “合作”。
We thank you for your cooperation and...
● 感到遗憾
得知……，我们感到很遗憾。
It is regretful to learn of...
我们抱歉地通知您……
We are sorry to inform you that...
为……，我们深表遗憾。
We are very sorry that...
我们遗憾地通知您……
We regret to inform you that... *We are sorry...带有说话人犯有过失的语气。而用We regret和regret则不清楚过错是在哪一方。
It is regretted that...
● 表示歉意
就……，我们表示歉意。
We apologize for...
We deeply apologize for... *更加强调。
We sincerely apologize for... *更加强调。
我们对……感到非常抱歉。
We are very sorry for... *比We apologize for...的语气要婉转的道歉方式。
● 抱怨
怨言对对方来讲绝对不是一件使人愉快的事情，所以在表达方式上有必要下一番工夫。
我们不得不遗憾地通知您……
We are sorry to inform you that...
我们不得不很遗憾地提醒您……
We very much regret to have to remind you of...
我们请求您对……给予注意。
We invite your attention to... *用于引起别人注意时。attention “注意”。
We would like to call your attention to... *比较礼貌的说法。
我们想提醒您注意……
May we remind you that...?
May we take this occasion to remind you that...? *语气较委婉，“借此机会我想就一问题提醒您的注意”。
我们想指出……
We wish to point out that... *wish to... 虽然缓和了“我认为……”的语气，但是说法仍然比较直接。point out “指出”。
● 祝贺
我们非常高兴地获悉……
We are delighted to learn that... *用于私人的或和对方很熟的情况下。delight “非常高兴”。
衷心地祝贺你……
Congratulations on your...
We would like to offer our congratulations on your...
● 吊唁
刚刚惊悉××不幸逝世，我们深感悲痛。
We have just learned with profound sorrow of the passing away of... *profound “发自内心的”，sorrow 表示“悲痛”。
对××的不幸逝世我们深感痛惜。
We wish to express our deep regret over the passing of... *death 也可以代替passing, 但是death说法太直接，最好避开。
请接受我们诚挚的哀悼。
Please accept my sincerest condolences.