Hello, my dear friend ... ( имя друга).How are you? What are you doing there?
In last letter you wrote me about your favourite holiday. You sayed that you like Valentine's day. You asked me to write about my favourite holiday. You know, all holidays are good, and all are lovely. But every person has own holiday, which he love to spend. My favourite holiday is New Year. There are many reasons for it. First, it's the holiday which we spend with whole family, talk, eat and laugh together. On New Year we decorate out houses and cook different dishes. And it is the important part of that. Also I love to wait till 12 to say Happy New Year!
That's all, my dear friend. I hope you love New Year too. I'll wait your answer, write me often.
Best wishes, ...(твое имя)