Write a letter to your friend who has invited you to attend his birthday party, refusing the invitation

8/16 Gandhi Nagar New Delhi

Date……………

Dear Rupesh

I was glad to receive your letter inviting me to attend your birthday party.

I am sorry to inform you that I shall not be able to attend your birthday party, as my mother is seriously ill.

Please accept my good wishes.

Yours sincerely

Ankit