Dear Paul,
I am writing to thank you for your invitation. It is very kind of you, but unfortunately I will not be able to make it due to my very hectic work schedule.
Let me explain my situation in more detail. I have recently started a new job teaching English, and I have been working around the clock. I do not mean to complain; I have been enjoying it immensely. The institute I am working at is actually my old high school. It is really quite interesting teaching with people who used to be my teachers.
Could you let me know of another time you will be free? I would love to come to stay. I am interested in seeing your new house and meeting your wife. I will be free in the new year because of school holidays, and I will also be free in winter. I would certainly love to escape the cold to visit you then!
Please let me know.
Your friend,
Toukir
