Dear Kate,
thanks for you invitation. I'm very glad to receive it. I'd be very happy to celebrate New Year's Eve with you, but I can't. I have already promised to celebrate New Year's Eve with my parents and my granny. we are flying to New York to my father's sister on the 2nd of January. my parents have already booked the tickets. we are planning to come back on the 6th of January. then we will be able to meet and hand out.
Please, don't take offence at me.
I wish you a happy New Year and have a great time.
yours,
(имя)