You and your friend booked theater tickets in advance. Apologize to your friend as you can't make it to the theater with him. In the letter, you should: apologize to her/him; explain the reasons why you can't make it; give options on what can be done with the tickets.

Dear Zio, How have you been? I hope you’re doing well. Do you still remember, about the tickets theater that we’ve bought for Saturday night next week? I’m writing this letter to apologize, I can’t attend to watch the theater with you. Actually, this is unpleasant for me, because I lost a special moment with […]