Sad to say, there are many points in your report we do not agree with, as pointed [out] by my friend Maria Jones as well.

sad 的意思是"悲伤的"，在这里与 to say 搭配使用表示"遗憾地说"。 to 是不定式符号，与动词 say 连用构成动词不定式 to say（说）。 say 是动词，意思是"说"。 sad to say 是一个固定短语，意思是"遗憾地说"，用于表达对某事的遗憾或失望。 out 是副词，与动词 point 搭配构成短语动词 point out，意思是"指出"。