To,
_________ (Name),
_________ (Address)
Date: __/__/____ (date)
From,
_________ (Name),
_________ (Address)
Dear________ (name),
My dear friend, I hope you are doing well and I am also good here.
Through this letter, I wish you a very happy birthday. On this auspicious occasion, I wish we could meet but anyhow we have reasons if this cannot be accomplished. I pray for your long life and good health.
Once again, I wish you a very happy birthday and pray for your great success in your future.
Best wishes & Regards,
Yours,
_________ (Name)
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