JimandLilyaregoodfriends.ThisSaturdayisJim'sbirthday,soJiminvitedLilytogotohisbirthdayparty.But,unluckily,Lily'sgrandfahterisillinbedwhileLily'sparentsareonabusinesstripandwillbebacknextweek.Furthermore,mathtestiscoming,andLilyhastoprepareforitthesedays.So,LilysayssorrytoJimaboutnotgoingtoJim'sbirthdayparty.这是第三人称叙述的,如果你需要的是第一人称叙述,把人的名字改成第一人称就行了.

　　DearJim：

　　Thankyouforyourinvitationofyourbirthdayparty.I'mverygladtoreceivethat!Firsty,I'dliketogivemysincerewishestoyou!Happybirthday!Secondly,Ishouldtellyouthatmygrandfahterisillinbedwhilemyparentsnowareonabusinesstripandwillbebacknextweek.Furthermore,mathtestiscoming,andIhavetoprepareforitthesedays.So,I'mreallysorryformyabsenceonyourbirthdayparty.Bestwishesforyou!

　　Sincerelyyours

　　Lily