write a letter to wish birthday to your friends
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City A.B.C.
Date.............
My dear............
It is a wonderful day for you because this day you were born. I have just received your birthday card. Thank you very much for your invitation card on your birthday party. I am very happy to congratulate you on your birthday. I am sorry that I cannot come to attend this function because of illness of my mother. However, I have sent you a gift by post. I hope you will receive it today. I wish that may every succeeding year bring you happiness and success. May God protect you all kinds of calamities. Regards to your parents.
With best wishes,
Yours sincerely
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