Sorry Seems To Be The Hardest Word by Elton John is a poignant ballad about the regret and heartache that comes with the breakdown of a relationship. The song delves into the emotional struggle of finding the right words to express remorse, highlighting the difficulty many face when trying to apologize. Key themes include longing, sorrow, and the complexity of human emotions. Particularly poignant moments in the song are the repeated introspective questions about what the singer has to do to make things right and the repeated refrain of 'Sorry seems to be the hardest word,' emphasizing the deep emotional turmoil and the difficulty of seeking forgiveness.