Dear Sam,
I am so sorry, but I won’t be able to make it to the cinema with you this Friday evening after all. Something unexpected has come up at work, and my manager has just asked me to stay late to finish a report that is due first thing Monday morning.
However, I have already checked with our mutual friend, David, and he is more than happy to take my ticket. He has been dying to see this particular film since the trailer dropped last month, so it works out perfectly for him.
I think you will have a great time with David because he is a huge fan of the director. He is also brilliant at discussing cinematography, so you will definitely have a lot to talk about over a drink afterwards. I feel terrible about missing out, but I know you two will get along famously.
Let’s reschedule for next week once my workload settles down. I’ll give you a call on Sunday to catch up.
Best wishes,
Alex