Your best friend has recently moved to another city and he\she sent you a letter to invite you to his\her birthday party.Write him\her a letter in which you mention the reasons for not bring able to go.( 15-20 lines)
Dear friend, I d want to come to your birthday, but I can t because my brother is sick and is no one home besides me who can take care of him. I m sorry because i m not bring able to go, and i hope you understand. With love, your friend.