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       One of your friends has asked you to be a partner in his new business. Write a letter to reply to your friend's offer. In your letter

　　give your opinion of your friend's business idea

　　tell him whether or not you have decided to accept his offer

　　and explain your reasons for this decision.

　　范文

　　Dear John,

　　I hope you're well. Thanks for giving me some time to think about your business proposal.

　　First, let me just say that I think it would be a great idea to open a café on the high street.It definitely makes sense since there are no other cafés in the area.

　　Having said that, I'm afraid I'm going to have to turn your offer down. I've thought long and hard about this decision, and I just dont think it's the right time for me to get involved with a big project like this.

　　To be honest, I would struggle to find enough money to cover my share of the initial investment costs. Also, I don't really want to leave my current job, and I think it would be impossible for me to commit to

　　the café project while I'm still working full-time.

　　Best of luck with the café. I'm sure you'll make a success of it without me!

　　Speak soon

　　Chris(162)