__________(Name of the Friend)
Subject: Apology for not attending the birthday party
Dear __________(Name of the friend),
I hope everything is going great in your life. This letter is to apology to you for not coming to your birthday party on __________(Date) at __________(Venue). The reason I could not attend your birthday party was __________(Mention your reason- Mother was not well/ You were sick/ You had a minor accident/ someone in the family has some emergency/ you had some private work/ Important office/school work, any other reason).
I know it was a special day for you as it was your __________(Mention birthday age) birthday and I really wish I could have attended but the circumstances made it hard for me to come. I hope you will understand my situation and forgive me. As a gesture, I have sent you your birthday gift at your address which you will receive soon. (If applicable).
Hope to hear from you soon.
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