Dear Andrew,
Thank you for the letter.
I have fot a lot of friends.
I like listening musik, playing computer games and walking with my friends.
Best wishes, (твоё имя)
Hi!
My best friend is (имя друга)
He/She is (сколько лет)
He/she like drowing/listening music/reading books/tolking with me (выбери то, что любит детать твой друг)
Yes, she/he is ( No, she/he isn't)
I do everething with my friend.