Dear {entity or individual}:
It is with regret that I must step down from {obligation/position}. A recent change in circumstances has virtually eliminated my free time, and I can no longer give the project the attention it deserves.
When I agreed to this role, my situation was {situation}. Now, due to {event/issue}, it is {situation}.
Thank you in advance for understanding the hardship that would be created on both sides if I were to continue. I am available to talk if you or my replacement needs any insight or assistance in the transition.
Sincerely,
{Name}
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Index of Hardship Letter Examples