In crafting an apology letter to a friend for not returning a borrowed book, it's crucial to express genuine remorse for the delay and provide a clear explanation for the situation. Be polite, acknowledge any inconvenience caused, and assure your friend that you value their friendship. End the letter with a sincere apology and a hope for forgiveness.
Sample Letter of Apology to Friend for Not Returning Book
Date: __/__/______ (Date)
______________ (Receiver’s Name)
______________ (Receiver’s Address)
My dear friend,
I hope you are doing well. I’m also doing well here.
I am writing this letter to say sorry for not returning your book on time. I know that you won’t be able to tolerate such inappropriate behavior as you needed the book for your exam, but all this happened as I was _________ (mention reason for not returning book – not feeling well/emergency/outstation/other). I was having _______(fever/leg injury/stomach pain) and my doctor prescribed me to rest for at least ________ (number of days) days and for this reason I failed to return your book (if applicable). ______________ (mention your point)
I know that you will forgive me for this mistake. I look forward to your response at the earliest. Keep writing.
Your friend,
________ (name)
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Sandeep Bhandari 
Deepanshu Thakral