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Dear [Friend's Name],

I hope this letter finds you well. I am writing to let you know that unfortunately, I will not be able to attend your New Year's Eve party this year. I was really looking forward to celebrating with you and our friends, but due to some unforeseen circumstances, I have to cancel my plans.

I have recently come down with a bad case of the flu and my doctor has advised me to stay home and rest. I am truly disappointed that I will be missing out on all the fun and festivities, but my health must come first.

I hope you understand and that you have a fantastic time ringing in the New Year. Please save me a dance for next time we see each other. Wishing you all the best in the coming year.

Warm regards, [Your Name]

Subject: Sorry for Missing the New Year's Party

Hi [Friend's Name],

I hope you're doing well. I wanted to let you know that, unfortunately, I won't be able to make it to your New Year's Eve party this year. I'm really disappointed, as I was looking forward to celebrating with you.

The main reason is that I have to take care of some family commitments that have unexpectedly come up. My parents have decided to visit, and since it's been a while since we all got together, I feel obliged to spend the holiday with them. Additionally, I've been feeling a bit under the weather lately, and I think it's best if I take it easy and recover fully.

I hope you have a fantastic party, and I'm sure it will be a great success. Let's catch up soon—I’d love to hear all about it.

Wishing you a wonderful New Year!

Best, [Your Name]