To,

Jane Austen,

Miranda Apartments,

Flat no. 103,

234 Rocky Road

Bela Ware 5678

UK

Dear Jane,

I would like to wish you a very Happy Birthday and many happy returns of the day. This letter is coming all the way from my heart to convey my best wishes.

Being, your friend it is impossible to forget your birthday. I wish that I was there to celebrate your birthday party. I am unable to make it due to work related issues. I apologize for missing your birthday party. I still wish a bright future for you. I also wish that you keep celebrating your birthday party like this for next one hundred years.

I wish you all the best, for this special day and may you be showered with all the happiness in this world on this day. I hope my letter has compensated for my absence on your birthday party.

Yours friend,

Harry Brown.