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 Catherine I am writing this email because I recently received a message from you invited me to you 20th birthday party and I am so grateful with you for having me take into account but unfortunately I can not go to your birthday party and I am really sorry for this. Do you remember […]

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 […]