A letter on how to turn down a friend politely, you can always say No when you're really not up to doing favors.
Dear Jessica,
I'm really sorry, but I have so much on my plate right now, my schedule at work is really tight and I'm juggling deadlines. I'm sorry there's no way around it. Maybe you could ask Bertha to do it, I'm sure she'll be happy to return you a favor. You've been nothing, but nice and helpful to her all year.
Hope you understand.
Marge
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