I am writing this letter to explain the reason why I have been unable to return the three books I have out on three days loan, which are now overdue. I would like to point out that the reason why I was overdrawn was attributed to a mistake made by your colleague.

Netta would be able to attend those meetings as my deputy, as she has already been involved in the project and knows all the partners.

第一句

It is certainly very understandable that today …

I believe it is true that today …

I agree with the view that today … I think it is undeniable that in almost every country on the globe today each household and family produces a large amount of waste every week.

Although it is commonly believed that···, the reality of the situation is often far more complicated than that.

描述问题

The primary computers were developed many years ago; however, it is only in the recent ten or so years that our daily routine has been affected by their influence.

However, progress often comes at a price. However, a problem has arisen.

Computers are now so indispensable that it is difficult to imagine what the world would be like today without them. You can simply go into a bank when their main computer is under repair to see the disorder that would happen if computers were suddenly removed all over the world.

These people end up with more virtual friends than actual ones.

分析问题

Why are we confronted with such an acute …

The reason why we have so much packaging is that we consume so much more on a daily basis than families did in the past. Convenience is also of great importance in modern life, so we buy packaged or canned food that can be transported from long distances and stored until we need it, first in the supermarket, and then at home.

If they cannot play make-believe games, how can they develop their imagination? Some educationalists think it is more effective to educate boys and girls in single-sex schools because they believe this environment reduces distractions and encourages pupils to concentrate on their studies.

Similarly, boys in single-sex schools are more likely to take cookery classes and to study languages, which are often thought of as traditional subjects for girls. This is probably true to some extent. However, the reverse is also true. On the other hand, some experts would argue that mixed schools prepare their pupils better for their future lives. Personally, I think that there are advantages to both systems.

Away from these serious concerns, young people have an active social life with their friends, often simply by hanging out with them.

解决问题 In order to resolve this problem constructively, It is important to remember that children need to develop skills other than intellectual ones, and the best way to do this is through activities such as sports, games and playing with other kids. But how should it be achieved?

It is of great significance that some governments should work on ways of limiting their populations to a reasonable figure.

Therefore, it is recommended to work by persuasion rather than compulsion.

I believe, therefore, that governments should raise the public awareness. Governments can encourage such action by putting taxes on packaging, such as plastic bags, by providing recycling services and by fining households and shops that do not attempt to recycle their waste.

Of course, if it cannot be resolved within a reasonable time scale, other solutions must be considered, such as tax incentives or child-benefit payments for small families only.

总结 In conclusion, I think there may be some reasons why entertainment stars earn high salaries but overall I agree that they are overpaid.

It is undeniable that this is a very delicate area, and that social engineering can create as many problems as it solves.

I believe that it is wise to be cautious of the benefits that computers will bring and to make sure that we never become too dependent on them.

第二篇：IELTS雅思G类小作文模板 信

问题中的词需要同义转换，不要照搬。

Formal:

Dear xxx, / Dear Sir or Madam,

I am … and / My name is … and

I am writing this letter to …./concerning …

Body 1

Body 2

I would be very grateful if you could …

Yours sincerely. (知道对方名字) / Yours faithfully. (不知道对方名字) Informal:

Dear XXX,

I hope you and your family well, and I’m sorry I haven’t been in touch recently. I’m writing now to let you know about …

Body

Lots of love,

Name

使用句式

…, and …

倒装 e.g. To do this, they have… To participate in this special occasion, I would need to … 原因从句 …, as … because, since, due to, owning to

定语从句 … which/that …

假设 if…

在哪天用on

具体哪天的早中晚也用on

报纸内容中用in

报纸纸面上用on，如a pen on the newspaper.

结尾

Sorry to have caused these problems. I hope you will accept my apologies. Bearing in mind the circumstances, I trust you will kindly waive any fines that may have accumulated.

I look forward to hearing from you soon. I realize that it may be inconvenient to you, but very much hope that, given the circumstances, you would be prepared to allow me to take up my position with you two weeks later than planned.

邀请：

Why don’t you come round this weekend and … We would all love to see you and if the weather is good we can have a picnic in the park. Please give us a call and let us know when to expect you.