Your friend invited you to his/her birthday party, but you are unable to attend. Write a letter apologizing for your absence. In your letter: • State why you cannot go. • Explain your reason for not contacting your friend sooner. • Suggest another time to meet.

Dear Sam, I hope this letter finds you well. I am sorry to inform you that I will not be able to attend your birthday party this time. As you are aware, my new job at my dream company is very hectic, and after giving tons of interviews, I have been selected for this position. […]