I hope this letter finds you well.
explain why you can not go to the theatre with your friend
Unfortunately, I regret to inform you that I will not be able to accompany you to the theatre as planned. I have come down with a sudden illness and my doctor has advised me to rest at home for a few days.
say who can go instead of you
However, I have arranged for our mutual friend, Sarah, to go with you instead. Sarah is a huge fan of theatre and I believe she will thoroughly enjoy the show. She is also very sociable and easy to get along with, so I am sure you both will have a great time together.
tell them why you think this person would be good to go with
I think Sarah would be a perfect companion for you at the theatre. She shares similar interests with us and has a great sense of humor. I am confident that she will make the experience just as enjoyable for you as I would have.
I hope you have a fantastic time at the theatre with Sarah. Please let me know all about the show when you get back. Take care!
