letter to your friend why you could not attend his /her birthday celebrations
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Answer:
Dear Mike,
I hope you are well and you had a fantastic time on your birthday.
I am sorry that I could not attend your birthday celebration party and for letting you know beforehand that i wouldn't be able to come. I feel terrible that I could not contact you during these period.
The truth is I had a very important meeting to attend along with my boss with one of our valued customers, and i could not tell this to anyone because as my boss strictly instruct everyone to keep this meeting secret and it should not be leaked until we complete the task.
Therefore, despite of all of these, still I want to celebrate your birthday with you. So I would like to propose you to have a dinner with me along with your family and friend circle. Let's celebrate your birthday party once again. There is no harm to celebrate birthday twice in a year.
Hope you might like this idea and accept my sincere apologies.
Your friend
pdeep