Question

Write a letter to your friend informing him/her that you cannot attend his/her birthday.write the reason also

Answer 1

Dear Timothy,

I'm very sorry, but I can not attend your birthday party.  My parents have made plans before you invited me and I really want to be with them.  Of course, I want to be with you as well, but I already told my parents I would go with them.  Again, I am so sorry.  I hope you have a wonderful party.

Sincerely,

Matthew L.