<p>To Whom It May Concern:</p>
<p>As you consider my application for admission to {XYZ UNIVERSITY}, please allow me to explain a less than exemplary part of my transcript. At the end of my junior year, I caught a good friend of mine cheating and changing her grades (unbeknownst to our teacher) in the Algebra 2 class that we both had together. After discussing what I saw with her and trying to figure out the situation before jumping to conclusions, I decided to tell my guidance counselor all that I had discovered. After an investigation led by my schools administration, it was determined that my friend had in fact cheated and switched her grades in the class. Obviously, the situation put a strain on our friendship, and I blamed myself for putting one of my best friends at risk of expulsion. However, I knew that my conscience could not bear knowing what she did and not telling someone so that proper action could be taken. Therefore, my grades began to slip from As to Cs because of the stress that I was under at that hard time. I honestly believe that had I not been in that situation last year, I could have kept up with my rigorous schedule. Thank you for your time and your understanding.</p>
<p>Sincerely,
{ME}</p>