Proofreading

My best friend asked me to proofread her email to one important person she used to deal with when she still worked in her ex-company. This person is a big boss of some companies and has been trying to recruit her, but his offers don't attract her.
Of course though she has to refuse those offers, it's necessary to be polite, cos she doesn't want to lose her link to a big fish ;-)

To make it short, here's her email part that made me laugh:

I have been trying to reach you but no luck, therefore before far too late with so many excuses, I hope it is appropriate if I deliver the massage by email.

MASSAGE??
I sms-ed her instantly asking what kind of job he's been offering her, sounds kinky.
And she still fails to spot the mistake! Well, at least she's saved from embarrassment.