A friend invited you to join his/her birthday party next week but you are too busy to attend. Write a letter to your friend. In your letter - say good wishes to your friend - explain why you cannot attend - say what you can do next

Dear Mr James, I hope this email finds you well. I am wrinting this email to inform you that I will not attend your party next week since I have a hectic schedual and wish you a wonderful and healthy new year. First and foremost, I am going to express my best and wonderful wish […]