Dear :
I would like to express my appreciation for the invitation to speak at your seminar. I am sure it would be a wonderful opportunity for me to discuss such an interesting topic with [audience]. Unfortunately, I have a previous commitment and thus cannot help at this time. I would be happy to speak if you could give me an opportunity at some other time.
Thank you again for you invitation.
Yours sincerely,
[name]
[title]
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