"Dear Ms ...,
I was offered a place to study at the MSc in xxx.
Due to unexpected circumstances it is impossible for me to attend the course and I regret that I have to decline the offer to study at your university.
If I decide to re-apply for postgraduate studies in the future, the University of xxx will be my first choice.
I apologise for the inconvenience caused.
Thank you for your consideration."
Student or Learner