Your friend is celebrating her birthday soon and has invited you to a party. But you are unable to come because you are going to attend an important meeting that day.

Dear [Friend's Name],

I hope this letter finds you well and excited for your upcoming birthday celebration.

Thank you so much for inviting me to your party. I truly appreciate the gesture and I am sure it will be a fantastic event filled with joy and laughter.

Unfortunately, I will not be able to attend as I have an important meeting scheduled on the same day. It is a commitment that I cannot reschedule, and I hope you understand the situation.

However, I would love to make it up to you by proposing to meet on another day. We could plan a special outing or dinner to celebrate your birthday together. Please let me know a date that works for you, and I will make sure to keep it free.

I wish you a wonderful birthday celebration, and I look forward to catching up with you soon.

Warm regards.