Dear Ann,
I'm sorry that I haven't written you for a long time but I was very busy. Now I have some time to drop you a line.
My best friend is Jimmy. He's very fun and kind. We met two years ago in our school. I'm very glad to spend time with Jimmy. We usually play computer games. Jimmy is a very good player. He also studies well. Sometimes he helps me with this or that subject. We also go jogging in the mornings together.
And how are you? What do you think about my friend? Would you like to meet with Jimmy?
Well, I have to go now. See you later.
Love,
Tim.