This document discusses expressing politeness in speaking class. It provides examples of polite responses to requests like "Can you help me?" and "May I borrow your pen?". It emphasizes using "please" when asking for help, "sorry" when unable to help others, and "thank you" when receiving assistance. Examples are given of polite exchanges between two people, including offering and refusing help. Ways to politely offer help are listed, as well as ways to politely refuse an offer of help.