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Opening comments
I am writing in response to/with regard to/with reference to/concerning…
I am writing to express my views on…
I would like to express my views on/put forth my observations…
Following your recent letter/email…
Regarding your request for…
I am writing to apologise for/offer my apologies for …
I am writing to express (my concern about/disappointment with/disapproval of/apologies for)…
I would like to draw your attention to/point out that…
I would like to give you my feedback…
I thought I’d share my own thoughts…
I’m writing in order to highlight…
With respect to the article entitled…
I am writing on behalf of…
We would like to invite you to take part in…
Introducing points
(I feel) I must also (dis)agree with…
I should also like to point out that…
Your (article) states that… However,…
Expressing opinion
In my opinion,… I (do not) think/believe/feel…
I am (totally) opposed to/in favour of…
I strongly agree/disagree with… .
Personally, I…
As far as I am concerned,…
It seems/appears to me that…
In my case/view/opinion,…
To my mind,…
I fully support…
I am entirely in favour of…
Being able to… is the reason why I…
Listing points
Firstly,
To start with,
In the first place,
Secondly,
Finally/Lastly,…
Adding points
In addition,
Furthermore,
Moreover,
What is more,
Giving examples
For example/For instance
In particular,
Presenting results
Consequently,
Therefore,
As a result,
This means that…
This way/That way,
Summarising
In conclusion,
In summary,
All points considered,
To sum up,
Closing comments
Thank you for considering my views.
I hope you take my views into account…
I feel that…
Please do not hesitate to contact me…
I look forward to hearing (your response) from…
I hope I have been some of assistance.
Giving advice/suggestions
I would like to offer one or two suggestions concerning…
It might/would be to your advantage if you were to…
I feel the best course of action would be…
I would appreciate it/be grateful if you would…
I trust/very much hope you will…
Offering apologies
I can’t apologies enough./I’m ever so sorry./My humblest apologies.
I completely overlooked it./It totally slipped my mind.
The fault/mistake is/was entirely mine…
It was very remiss of me…/It was neglient of me…
It was my responsibility…
I hope you can forgive me…
Reassuring
You needn’t worry…/There’s no need for conern…
Rest assured/Be certain (that)…
I’ll rectify the situation…
Responding to an apology
I appreciate your candour on the matter…/Thank you for your honesty…
That is most regrettable./That is unfortunate.
Persuading
I realise this is a lot to ask, not least because…
However, if you share our view of…, I hope you will consider my request.
If this is problematic, we will be delighted with whatever you can offer.
I would like to assure you that…
I would also like to point out that…
…so perhaps it could… as well as…