Dear John I am very happy to receive your letter inviting me to attend your birthday party. However, I regret to inform you that I am not in a position to attend your party. In fact, my mother has been ailing seriously for the last fortnight and I have to devote my entire time in looking after her. Had Mother been all right, I would certainly not have missed such an auspicious occasion.I hope you will excuse me for refusing the invitation. Accept my best wishes for your birthday. May God give you a long, happy and prosperous life.Yours sincerely
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