Dear Mike,
I was glad to get your letter. You asked me about what i`d like to see in New York. First, i`d to see the Liberty statue. This is a present to USA from France. Then, I`d to see Times Square. It`s a "symbol" of US. And finally, I`d to see Central Park. It is so beautiful!
I can’t wait to get a letter from you!
With best wishes,
(имя своё [Напр. Lena]).