Dear Mr. Henderson,
I am writing regarding the summer internship position at your firm that I accepted last month. Unfortunately, I am no longer able to take on this role as planned.
Due to an unexpected family health emergency, I must return to my home country for the duration of the summer to assist with caregiving responsibilities. This situation arose quite suddenly, and it has become clear that I will not be available to commute to the office or fulfill my obligations during the period we discussed.
Please accept my sincerest apologies for this late withdrawal and any disruption it may cause to your department's scheduling. I understand that my decision may inconvenience the team, and I truly regret letting you down after our positive interview.
Despite this change of plans, I remain highly impressed by your company's work in the industry. I would be very interested in being considered for a similar role next summer, should an opportunity arise. I hope we can stay in touch, and I thank you for your understanding regarding these difficult circumstances.
Yours sincerely,
James Bennett