Люди добрые с письмом, я класс) надо написать 80-100 слов (не сложных). imagine that you cannot come to your friend’s new year`s party. write him/her a letterwith apologies.send your wishes; - name the reasons why you cannot come; - follow the rules of letter writing

Dear Marisa!
Happy New year and Marry Christmass. I wish you health, luck and a bag of money.
I very upset, because I can't come your New Year's party. I hope you will forgive me for it, because I really can't. My mum illed very strong and she was taken to the hospital. I should sit with her. Say hello to all my friends and if all goes well, maybe I'll come to stay with you in February. Of course, if you do not mind.
With love your  ... (твое имя)