Letter Sample #61 – You and your friend have recently purchased tickets

You and your friend have recently purchased tickets for a theatrical performance in advance. However, you can’t make it due to some personal reasons. You have decided to apologise to your friend as you can’t make it to the theatre with him.

Write a letter to this friend. In the letter:

– apologies to him/her as you can’t go to the theatre
– explain why you can’t make it
– give options what can be done with the tickets

Write at least 150 words.