Moscow
Russia
5/12/2016
Dear Tom,
Sorry for not writing for you for so long. You asked me about my house. Well, my flat isn't very big. There are 3 rooms, a bathroom and a kitchen. I have a privite room, where i do my homework. It is a big light room with a bed, a table, a wardrobe, two chairs and 3 shelfs. It is comfortable and i like it. The second room is our dining room. There are 6 chairs, a big table, covered with a tablecloth and a television. The third room is for my parents. There is a big bed, a table and a lamp there.
Goodbye!
Love,
(свое имя).
Если это не нужно именно в виде письма, то слова:love,moscow, russia и дату не нужно писать)