Making offers, Let me take your coat., Can I get you something to eat?, Would you like a coffee?, Would you like something to drink?, Accepting offers, Thank you., Thanks., Yes, please., That’s kind of you., How nice of you., I’d love one, thanks., I’d love something, thanks., I’d love some, thanks., I’d love a coffee, please., I’d love some water, please., Refusing offers, No thanks, I’m fine., I’m fine, thanks., That’s all right., I’m fine..

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