ou and your friend booked a theater tickets in advance Apology to your friend as you can t make it to the theater with him In the letter you should apologies explain what reasons you can t make it give options what can be done with the ticket

Dear Ravi,

I'm really sorry for not accompany you to theater show. About which we were really excited and booked tickests about one month ago.
Due to urgent work in my office, I could not able to reach at show on time, although, I know that I am the one who told you to book tickets in advance. But, I got an emergency in workplace. As you are already aware of recent project, on which I was working so hard got an issue in marketing. I could not leave it in between without resolving the issue, because, I have to present this work to my employer in the morning.

However, I have already talk with my sister and she can give you company in theater. I am fully aware, how excited you are about this show and doesn't want to miss it at any cost. With this way, we don't have to go through cancellation or postpone procedures.

I hope you don't mind and have great fun there. Again, I'm apologizing for spoiling our plan.

Yours truly,
Raman