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to say; to tell; to state; to express; to offer; to extend (greetings, congratulations, etc.)
to do
心よりお礼を申し上げます。
I sincerely thank you.
一つ申し上げたいことがございます。
There's one thing I'd like to say.
率直に申し上げてよろしいですか。
May I speak frankly?