gsh , for the late filing I would consult with a good lawyer. write the letter along the lines of I had brought some money for school and thought would be enough for the rest of the school / stay but i decided to change career but my parents aren't able to fund the schooling because the earthquake severely affected his business he was an importer , he ran a school , he ran a farm , he ran a factory , he was in tourism industry , your house fell down, medical bill etc. ...someone got injured etc.