Britney Spears’ longtime pal Sam Lutfi has blasted reports the troubled singer had penned a suicide note prior to her dramatic stand-off with emergency services at her Los Angeles home earlier this month (Jan08).

According to American magazine In Touch Weekly, Lutfi was alleged to have found a suicide note left on a bathroom counter in Spears’ house in the days leading up to the star’s meltdown on 3 January (08).

A source told the publication, "The letter was very sad. It was filled with reasons why she shouldn’t live and included lines from poems about death.

"She (Spears) said in it she was sorry for never making her life what everyone else wanted. She mentioned how lonely and unfair life could be, how peaceful death seems and how your mind would finally be at ease. She went on and on about wanting to just rest in peace."

But Lutfi has dismissed the reports, insisting the claims are "absolutely, 100 per cent not true."

Spears’ apparent breakdown resulted in her hospitalization after failing to hand over her youngest son, Jayden James, one, to ex-husband Kevin Federline’s employees following a scheduled visit. The bizarre turn of events led to Spears losing the right to visit Jayden and her other son, Sean Preston, two.