Unable to perform contract

Dear

When we entered into our agreement to [specify nature],
we assumed that we would have [presupposed condition].

Due to the fact that [problem that has arisen]
which occurred after our agreement was  entered, we are
unable to [nature of performance required under terms of
contract].

We regret the unfortunate occurence of these circumstances
and request that you release us from our obligations under
the hereinmentioned contract.

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