The document is a handout from Colegio San Cristobal providing a practice exercise on using wishes and regrets in sentences. It contains 10 multiple choice questions testing the use of different tenses to express wishes about past events and regrets. It also includes a written response section where students must complete sentences expressing common regrets and wishes, such as "I wish I weren't so clumsy" or "I'm sorry that you are ill." The handout provides an English grammar lesson focused on correctly using different verb tenses like "wish" and "regret" to discuss hypothetical or counterfactual situations.