I'm sorry that I couldn't pitch in on little {Child Name's} fundraiser. As I'm sure you've noticed, a lot of parents pass around such requests, and I'm pretty tapped out at the moment.
I'm glad your child is enjoying {school/soccer/reading/animals/etc.}. Please don't think I'm not supportive.
Feel free to hit me up next time, especially if it's {cookie dough/coupon book/car raffle/etc.}.
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Index of letter of apology templates