England
12-15-16.

Dear Mrs. MacMahon,-

I regret that I’m unable to accept your kind invitation to dine at your residence on new year’s day. Circumstances over Which I’ve no control have made it impossible for me to do so.

Please accept my rather vague explanation and hope I have not put you to any inconvenience.

Yours Resct.
Sergt Hector MacNeil.

Probably you remember the Sunday you invited Angus and I to have dinner with you [?] at Xmas, and at N.Y.

Maje was in to see us a few minutes ago. He looks all right so by that he must feel ok. Poor Joe MacPhee is in France. I saw the cards you folk sent and I forwarded them to him.

Hoping to be able to visit you once more in the near future and before I forget it, remember me to your folk and Mr. MacMahon.

Yours Resct.
H.