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